Clifford Chance

New Hong Kong tax concession for aircraft leasing businesses

13 July 2017

The Inland Revenue (Amendment) (No. 3) Ordinance 2017 (the "Ordinance") was gazetted and came into effect on 7 July 2017. The Ordinance introduces a tax regime for Hong Kong's aircraft financing and leasing industry that will rival those of competitor jurisdictions such as Ireland and Singapore.

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