Malta’s regulatory and fiscal system has led to its increasing popularity as a jurisdiction for international business, particularly in the setting up of aircraft leasing arrangements.
In recent years Malta has become a jurisdiction of choice in the fields of aircraft maintenance, aircraft registration and aircraft leasing arrangements. Companies engaged in aircraft leasing transactions may benefit from Malta’s partial tax refund mechanism, Malta’s treaty network, and other benefits depending on whether the lease is an operating lease or a finance lease.
To read the report, please click on the 'Download PDF' link found at the top right section.
© 2018 KPMG, a Malta civil partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved.