Aircraft Leasing Bill: Truly Beneficial or an Alphabet Soup?

Journal
Yim, K.; Cheung, A. (Aki)
Hong Kong
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2017 (Volume 19), No. 4
PriceUSD 45

March 2017, a bill providing for concessionary tax treatment on aircraft leasing activity was introduced in Hong Kong. In this article, various considerations of this bill are reviewed to determine if the new tax regime can be truly beneficial.