The global tax deal, new national ambitions and the future shape of the global leasing business
As jurisdictions across the globe implement relevant aspects of the 'global tax deal', officially the OECD's Base Erosion and Profit Shifting (BEPS) framework, into their domestic legislation the way global aircraft lessors do business may be impacted. We asked two leading Ireland-based tax experts how, in general, BEPS may change how lessors carry out their global business, and, in particular, how changes in India's tax treatment of Irish leasing activity may reshape lessor activity.

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Vol. 15 Issue 12 of Aviation Finance