Hong Kong leveraged lease: In Hong Kong, where income taxes are low in comparison to other countries, leveraged leasing to local operators is common. In such transactions, a locally incorporated lessor acquires an aircraft through a combination of non-recourse debt, recourse debt, and equity (generally in a 49-16-35 proportion), and thus be able to claim depreciation allowances despite only being liable for half of the purchase price. Its high tax losses can then be set off against profits from leasing the aircraft to a local carrier. Due to local tax laws, these investments are set up as general partnerships, in which the investors' liability is mainly limited by insurance and by contract with the operator.
The most economical option is chartering, which doesn't require any cash upfront (other than a deposit) through companies like Tradewind, Sentient, and Solairus, (which we took home from North Carolina). Of course, there are the old standbys like NetJets and Marquis, who sell fractional ownership (like 1/16th) of a single jet for upwards of $100K. One step down from that, pricewise, is the jet card, where you buy a set amount of hours from a company like Nicholas or Private Jet Services, and can use those hours for different planes. Then there are membership models like WheelsUp, where you pay $17,500 as an initiation fee to fly in their fleet, and then a $8,500 annual dues fee starting the second year. It's like a country club—only you're guaranteed access to a KingAir350i or Citation Excel / XLS instead of a golf course.
Discover fascinating peoples, places and celebrations in intimate and unforgettable ways on this spectacular new journey by private jet. Travel on an exclusive 23-day itinerary packed with insider access, fine dining and invitation-only cultural events curated by our local experts. Following a boldly imagined route, explore Japan, Mongolia, Nepal and Bhutan, India, Abu Dhabi, Jordan and Sicily. And stay in one-of-a-kind accommodations throughout, from a comfortable ger camp with en suite baths to Dwarika’s, a UNESCO World Heritage Site.

Charter, also called air taxi or ad-hoc flights require certification from the associated country's regulating body such as the FAA in the U.S. The regulations are differentiated from typical commercial/passenger service by offering a non-scheduled service. In the U.S. these flights are regulated under FAA Part 135[1]. There are some cases where a charter operator can sell scheduled flights, but only in limited quantities[2].

PrivateJets.com is an online charter marketplace brought to you by Sentient Jet, the largest arranger of private air charter in the U.S.  Sentient was founded in 1999 and has over ten years of leadership and experience in private aviation.  PrivateJets.com was created to provide a comprehensive online resource for all types of private jet travelers.
Diener recommends checking out FlyVictor.com, as it compares the cost of private jet travel across different airlines. He says that JetSuite.com is the best known for last-minute deals. You may also want to consider having a broker do the heavy lifting for you, says Trance; brokers typically work on commission, so ask them what their commission is before booking and how you pay it, and tell them your all-in price tolerance ahead of time.
JetSuite.com, which flies to more than 2,000 airports, aggregates private jet flights with empty seats to offer daily “next-day” deals. You can rent the entire plane — a max of 6 seats — starting at just $536 each way, which shakes out to less than $90 per person. Past deals have included a flight for six people from Oxford, Conn., to Philadelphia for $536.43 (that’s about $90 per person, which includes the 7.5% federal excise tax), a flight for four people from Los Angeles to Cabo San Lucas, Mexico, for $499 (that’s about $124 per person); for four people from Orange County, Calif., to Chicago for $536 (that’s about $135 per person); and for six people from Teterboro (in New Jersey, near New York City) to Nassau, Bahamas, for $1,074 (that’s about $179 per person). (In all of the above cases, to get the per person rate, you must book all seats on the plane.)
Step aboard A&K’s chartered Boeing 757 and enjoy the utmost in comfort and style with 50 first-class, fully lie-flat seats; a dedicated cabin crew providing a crew-to-guest ratio of 1:7; an onboard executive chef and physician; and a range of thoughtful amenities, from an espresso maker to noise-canceling headphones and curated entertainment selected to complement your itinerary.
Under American and British accounting rules, a finance lease is generally defined as one in which the lessor receives substantially all rights of ownership, or in which the present value of the minimum lease payments for the duration of the lease exceeds 90% of the fair market value of the aircraft. If a lease is defined as a finance lease, it must be counted as an asset of the company, in contrast to an operating lease which only affects the company's cash flow.

Finding quality flight concierge services you can rely on can be a challenge for many business owners. If you’re not sure which charter flight service to choose from, we invite you to get to know Charter Jet One. At Charter Jet One, we know that every detail regarding your trip is important. You have chosen to travel on a private jet charter for luxury, comfort, privacy and convenience. To ensure this remains true for every aspect of your trip, we offer 24-hour corporate concierge services to every prospective traveler.

In 2017 Honeywell predicts 8,600 aircraft to be delivered during the next decade for a total value of $264 Billion. Its breakdown is 57% big (85% in value) - super-midsize to business liner, 18% midsize (8% in value) - light-medium to medium, and 25% small (7% in value); the global demand is expected to come from North America for 61%, 15% from Latin America, 14% from Europe, 6% from Asia-Pacific and 4% from Middle East and Africa.[11]
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