Lee Kavanagh, Manager Financial Services Tax shares his insight in regard to Aircraft leasing and Base Erosion and Profit Sharing (BEPS). Ireland has long stood as one of the global leaders in the aircraft leasing industry, largely due to its competitive corporation tax regime, a strong legal framework, and an extensive double tax treaty network. However, the global implementation of the OECD’s BEPS framework is reshaping the landscape of the aircraft leasing industry, introducing regulatory challenges.
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