Is your aviation leasing business BEPS ready?

Is your aviation leasing business BEPS ready?

Ireland’s approach to the implementation of treaty changes under the MLI and what these will mean for aircraft lessors

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With countries signing up to BEPS related measures to amend their tax treaties under a multilateral instrument (MLI), aircraft lessors will need to be aware of these changes to ensure their businesses continue to qualify for access to tax treaties.

On 7 June 2017, representatives from just under 70 jurisdictions, including Ireland, participated in an OECD ceremony for the signing of a multilateral instrument to implement tax treaty-related measures to prevent base erosion and profit shifting (BEPS).

In this article, Tom Woods and Eamonn Smith consider Ireland's approach to the implementation of treaty changes under the MLI and what these will mean for aircraft lessors. 

This article is part of a series from our latest TaxWatch newsletter. Click here to read the full article, or browse the range of latest articles on TaxWatch. To register (first time users) or reset your password, please click here.

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