Clifford Chance

Recent PRC legal developments relevant to the aviation sector: IDERA and others

24 August 2011

This briefing highlights recent regulatory changes in China that have an important impact on the aviation sector. These include: the Chinese aviation authority's revised procedures for IDERA; the continuation of the grandfathering of tax-free treatment for cross-border leases; the Chinese government's policy support for the Tianjin free trade zone; and the requirement for a guarantee to be made to the Customs office for exemption of import tax on imported aircraft as loan collateral.

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