We recently held the first in a series of Aviation Finance Tax webinars focusing on tax law changes and new mandatory reporting obligations. This first session focused on the following in the context of aviation finance:

• ATAD hybrid mismatch rules;
• Changes to section 110 including amendments to the definition of specified person.

Both items were included in the Finance Act 2019 and are currently in force. They are important changes in Irish tax law and warrant attention for both new and existing structures.

We will have 2 more webinars covering updated Transfer Pricing rules, related debt capacity issues and also EU Mandatory Reporting. We will share further details soon.

If you had any questions please feel free to reach out to:

• John Hannigan, Aviation Finance, Sector Leader, EY Ireland John.Hannigan@ie.ey.com
• Ciaran Conroy, Director, EMEIA FSO Tax, EY Ireland Ciaran.Conroy@ie.ey.com

Watch the webinar on demand here.