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Iran: Sanctions and business jets

Iran: Sanctions and business jets

In April 2014 GE was given permission to meet with Iran Air and supply parts to 18 engines that it had originally delivered in the late 1970s. This deal, which took place under temporary sanction relief, was the first approved

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Locked in Luton: High Court upholds order on proper service for fractional aircraft

Locked in Luton: High Court upholds order on proper service for fractional aircraft Updated

Geoffery Dillon-Leetch, an associate at Berwin Leighton Paisner, reviews the arrest of  a Gulfstream G450 at Luton Airport. In Dubai Financial Group LLC v National Private Air Transport Services Company (National Air Services Limited) (2014 EWHC 4482 (Comm)), the Defendant

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Sky’s the limit: Cape Town Convention extension to Cayman imminent

Sky’s the limit: Cape Town Convention extension to Cayman imminent

Louise Groom and Ellie Crespi-McCarthy, from Harneys, review the Cayman Island’s planned ratification of the Cape Town Convention Practitioners will be aware that the United Kingdom Government is set to ratify the Convention on International Interests in Mobile Equipment and

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Implementing the Cape Town Convention in the UK

Implementing the Cape Town Convention in the UK

Mario Jacovides, partner and global head of structured finance at Allen & Overy LLP, looks at the UK’s recent ratification of the Cape Town Convention. Introduction The UK Government is set to ratify the Cape Town Convention and Aircraft Protocol

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The $11.2 million business jet conference table

The $11.2 million business jet conference table

Gary Horowitz, an aviation and tax attorney at Wiley Rein, looks at why the US Tax Court denied an business aircraft owner “bonus” tax depreciation and what it means for the industry. The relevant facts are simple. On 30 December,

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Victory (again) for aircraft lessors in Olympic Airlines versus ACG case

Matthew Harvey of Sarah Dyke of SNR Denton looked at the lastest lessons from the Olympic Airlines vs. ACG case

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Practical applicability of one relief established by the Cape Town Convention in respect to aircraft

Juan Antonio Tiscareño describes some of the recent experiences that Martin Dale legal firm has acquired in litigation cases before Mexican courts, related to the applicability and effectiveness of one of the reliefs established in the Cape Town Convention.

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When is it advisable to transfer the right to clear an international interest registration off the Cape Town registry?

It is possible for parties to an aircraft financing who register international interests in the aircraft (or its engines) at the Cape Town International Registry (IR) to transfer to somebody else the right to clear those registrations off the IR.  This is known as transferring the right to discharge an international interest.  Sometimes it is advisable to arrange for this transfer on an aircraft financing. Matthew Harvey and Sarah Dyke look at when and why this is the case.

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The US extends 50% bonus depreciation for business aircraft to 2013 and 2014

Throughout the recent American presidential election season, the one thing Romney and Obama agreed on was broadening the income tax base by paring deductions available for tax incentives favoring the “wealthy.” In the case of business aircraft, one such incentive would appear to be accelerated depreciation, which allows the acquisition cost be recovered over as few as 5 years…

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How Russia joining the World Trade Organization affects aviation

As Russia finally joins the World Trade Organization, the partners at Debevoise Plimpton LLP look at the consequences for the Russian aviation sector.

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