Cyprus VAT Yacht Leasing Scheme


A Yacht Leasing Agreement is an agreement whereby the lessor (the owner of the yacht) transfers the right of use of the yacht to the lessee (the person who leases the yacht) for a specified period and in return the lessee is obliged to pay a consideration. The leasing agreement might specify that the lessee, at the end of the lease term, has the option to purchase the private yacht for a separate consideration.

29 November 2017

Publications


DECEMBER iCAS Newsletter Issue 47/2017
The Joint Committee of the three European Supervisory Authorities (EBA, EIOPA and ESMA - "ESAs") published draft regulatory technical standards ("RTS"). ...
11 December 2017
NOVEMBER iCAS Newsletter Issue 46/2017
The European Securities and Markets Authority ("ESMA") published the results of its Peer Review of the Guidelines on certain aspects of...
04 December 2017
Cyprus VAT Yacht Leasing Scheme
We would like to inform you that the Tax Department of the Republic of Cyprus has issued on 25 November...
29 November 2017
NOVEMBER iCAS Newsletter Issue 45/2017
The European Banking Authority ("EBA") published its sixth updated list of capital instruments that Competent Authorities across the EU have...
27 November 2017
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