Global Leaders in Aviation Finance kpmg.ie/aviation Why Ireland Choose KPMG Since the creation of Guinness Peat Aviation Based in Ireland, KPMG has been the leading adviser to the international leasing industry for over 30 years. We are (GPA) in the 1970’s, Ireland has been a globally recognised as the Aviation Finance and Leasing centre of excellence in aviation finance Centre of Excellence with an incomparable scale and depth and leasing, with an extensive number of of experience within the sector. skilled arrangers, managers and advisors We provide a range of audit, tax and advisory services and based here. More than half of the world’s can assist across a range of issues. No matter what stage leased aircraft are leased from Ireland. your company is at, we have the expertise to help you. Most significant transactions in the sector have involved Irish leasing companies. The KPMG Ireland is the leading transaction advisory industry looks set to grow further, with very firm in the global aviation finance market large orders being placed by Irish lessors. X We are the only professional services firm identified in the “AirFinance Power 30” list of companies that make an essential contribution to aviation finance. To qualify, The Irish Government’s ongoing commitment to maintaining all companies had to meet one test: if they went out of competitiveness is evidenced in the recent introduction of business would the market feel a significant loss? the ‘Aviation Act’, which came into force in July 2014. This Act, should enable investors to benefit from ‘Alternative A’ X We have the biggest concentration of aircraft leasing type protection in the Cape Town Convention. These changes clients of any firm in the world, including the major combined with the deep pool of expertise and attractive tax deal-makers and deal-doers in the global aviation finance regime, continue to make Ireland the preferred choice. market. X We have advised on transactions in over 150 countries. Ireland as a location for fleet procurement & management The experience within our team is second to none Airlines can yield significant savings by locating fleet procurement and management operations here. Ireland is X KPMG Ireland is recognised as being the Centre of already home to a number of airlines operating captive lease Excellence in the provision of services to the aviation and fleet procurement businesses. finance and leasing sector. X We have approximately 150 people, including over 15 partners heavily involved in the sector. Ireland as a location for X We have drawn on broad client experience to develop vendor finance and enhance our service offerings. Ireland is an ideal location for vendor financing operations, X We have developed in-depth financial, taxation, strategic with a number of manufacturers having established and operational capabilities in your marketplace. operations here. The combination of expertise in international finance and aviation make Ireland a very compelling country in which to base vendor financing programmes. “When you are advising practically every lessor in Ireland, you are a key player” AirFinance Journal – Power 30 Our services include Our clients include Tax & Legal XAccipiter/Cheung Kong XGOAL XACG XGoshawk Corporate and financing structures XAerCap XGTLK Leasing structures XAerDragon XGuggenheim Tax reporting & disclosures XAergen XIAE Transfer pricing XAergo Capital X ICBC Leasing XAerSale XIntrepid Aviation Jurisdictional analysis XAerVenture XInvestec Tax opinions XAFC XIrelandia Aviation Employee tax XAir Lease Corp XJackson Square Aviation Investor tax XAirbus Financial Services XJetscape Due diligence XAircastle XKahala Aviation Documentation reviews XAirplanes Group XKG Aircraft Leasing XAirspeed Company secretarial services XKillick Aerospace XALAFCO XKorean Air Company incorporation XAldus XLease Corporation XAlize Worldwide Ltd International XAmedeo XLighthouse Aviation XAmentum Capital Limited XLobo Leasing Advisory XApollo Aviation Group XMacquarie Due diligence XASL Aviation Group XMagellan Air X AVIC International Leasing X Mergers & acquisitions Magnetar XAvolon XMCAP Financial forecast modelling XAWAS XMilestone Aviation Securitisation and transaction modelling XBanc of America Leasing XMinsheng Commercial Aviation Risk & pricing modelling XBBAM XMitsubishi UFJ Fleet analysis XBlackrock XMitsui Governance and controls XBlade Engine Securitisation XNEC Leasing X Financial and operational process improvement BOC Aviation XNord LB X BoComm X Nordic Aviation IT systems design and implementation XCastlelake XNorwegian Air Shuttle Corporate restructuring XCCB Leasing International XNovus Fundraising XCDB Leasing XOakhill Data migration XChina Aircraft Leasing Ltd XOdyssey Aviation Internal audit XCMB Financial Leasing XORIX Aviation X Forensic services Century Tokyo Leasing XRotor Engines Securitization XChalley XRyanair XCHC Helicopter XSaudia XCityjet XSeabury X Doric Asset Finance XSeraph X Audit & Assurance DP Aircraft XShenton Aircraft XDVB Investment Ltd Objective reviews and audits XEADS XSky Holdings Assessment of risk XEirtech Aviation XStandard Chartered Recommendations for operational improvements XEirTrade XTFM Aviation Accounting opinions and comfort letters XElix Aviation XTriton Aviation/ XEngine Lease Finance Worldstar Aviation Technical accounting advice XEtihad XViva Aerobus Stock exchange and regulatory reporting XFLY Leasing XVolito Investor-financier mandated reviews XFuyo General Lease Company XVolito Goldman Sachs Securitisation services XGalaxy Aviation XWaypoint Comfort letters and net worth reporting XGA Telesis XWillis Lease IFRS/US/PRC-GAAP conversion services XGECAS XWoodcreek KPMG Aviation Finance and Leasing Contacts To find out more about how we can assist, call one of our professionals today. kpmg.ie/aviation Tax Audit Advisory Tom Woods Killian Croke Declan Keane Partner Lead Audit Partner Lead Advisory Partner Head of Aviation Finance and Leasing Aviation Finance and Leasing Aviation Finance and Leasing T: +353 (1) 410 2589 T: +353 (1) 410 2446 T: +353 (1) 410 1335 E: [email protected] E: [email protected] E: [email protected] Darina Barrett Brian Brennan Partner Alan Boyne Tax Partner Head of Financial Services Markets Transaction Services Partner T: +353 (1) 410 2145 T: +353 (1) 410 1376 T: +353 (1) 410 2645 E: [email protected] E: [email protected] E: [email protected] Gareth Bryan Ivor Conlon Michael Daughton Tax Partner Audit Partner Advisory Partner T: +353 (1) 410 2434 T: +353 (1) 410 1454 T: +353 (1) 410 2965 E: [email protected] E: [email protected] E: [email protected] Brian Daly Paul Dobey Patrick Farrell Tax Partner Head of Risk Management Risk Consulting Partner T: +353 (1) 410 1278 T: +353 (1) 410 1152 T: +353 (1) 700 4029 E: [email protected] E: [email protected] E: [email protected] Seamus Hand Ian Nelson Gillian Kelly Head of Financial Services Tax Audit Partner Partner T: +353 (1) 410 1437 T: +353 (1) 410 1989 T: +353 (1) 410 1120 E: [email protected] E: [email protected] E: [email protected] Colm Rogers Barrie O’Connell Eoin O’Lideadha Tax Partner Audit Partner Corporate Finance Partner T: +353 (1) 410 2166 T: +353 (21) 425 4577 T: +353 (1) 410 1349 E: [email protected] E: [email protected] E: [email protected] Kieran O’Brien Conor O’Brien Sean O’Keefe Managing Director Head of Tax & Legal Services Audit Partner Consulting T: +353 (1) 410 2027 T: +353 (1) 410 1241 T: +353 (1) 410 2456 E: [email protected] E: [email protected] E: [email protected] Jed Kelly Niall Naughton Denis Casey Tax Director Audit Director Transaction Services Director T: +353 (1) 410 1370 T: +353 (1) 410 1832 T: +353 (1) 410 1418 E: [email protected] E: [email protected] E: [email protected] © 2016 KPMG, an Irish partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG 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