Between October and December this year we hosted a series of Aviation Finance Tax Webinars focusing on tax law changes and new mandatory reporting obligations.
The first of these webinars took place on Thursday 1 October. This session focused on ATAD hybrid mismatch rules and changes to section 110 including amendments to the definition of specified person in the context of aviation finance. Both items were included in the Finance Act 2019 and are currently in force. Our speakers were
They discussed how these issues impact the 31 December 2020 financial reporting cycle. They are important changes in Irish tax law and warrant attention for both new and existing structures.
To view the webinar on demand please click here.
The second session held on Thursday 12 November focused on Irish Transfer Pricing changes introduced in the Finance Act 2019. Our speakers discuss the impact of these changes on aviation finance structures focusing on the practical impact for captive finance companies and service companies in leasing groups. They also covered new OECD compliant documentation requirements for Irish companies. Our speakers were
To view the webinar on demand please click here.
The final webinar of the series took place on Wednesday, 2 December. This session focussed on the EU Mandatory Disclosure Regime (“EU MDR”) with particular focus on aviation structures and transactions including introduction to EU MDR & broad outline of basic framework and reporting timelines, Some specific issues relevant to aviation finance in the context of the EU MDR hallmarks; and an update on Revenue guidance in relation to Irish implementation of EU MDR from a practical perspective.
Our speakers were
To view the webinar on demand please click here.
John Hannigan, Aviation Finance Sector Leader at EY Financial Services Ireland John.Hannigan@ie.ey.com
Ciaran Conroy, Director, EMEIA FSO Tax, EY Ciaran.Conroy@ie.ey.com
