In this article Jonathon Meloy, Donna Ager, Barnabas Finnigan, Stephen O'Donnell and Phillip Hinds examine why so many aircraft ABS transactions have been structured around a Cayman Islands Incorporated, Irish Tax Resident special purpose vehicle note Issuer and the advantages of this structure, not only in aircraft ABS deals, but in the context of aircraft finance transactions as a whole.

To view the full article please click here.

This article first appeared in the Airfinance Annual 2015/2016, published in September 2015 by Euromoney Plc.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.