Chambers Global Aviation Finance & Leasing Guide 2022: Guernsey


1 . Aircraft and Engine Purchase and Sale -

1.1 Sales Agreements -

1.1.1 Taxes/Duties Payable Upon Execution of the Sales Agreement There are no Guernsey taxes or duties payable upon executing an aircraft or engine sale agreement (including for the sale of an ownership interest in an entity) where the asset is either located physically in Guernsey or owned by a domestic party.

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