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    MLI, PPT and Aircraft Leasing: Operating vs. Finance Lease and PE Risk in Aircraft Leasing: Reassess...
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    Case LawsIncome Tax
    MLI, PPT and Aircraft Leasing: Operating vs. Finance Lease and PE Risk in Aircraft Leasing: Reassess...
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    Aircraft leasing: MLI PPT not applicable without section 90(1) notification; operating leases and Article 8(1) allocate rental tax to Ireland.
    The Tribunal ruled that Articles 6-7 of the MLI cannot be applied against the India-Ireland DTAA without a specific section 90(1) notification; alternatively, the Revenue failed to show PPT-based abuse. Contractual and regulatory analysis classified the transactions as operating leases; no fixed place PE existed in India; and Article 8(1) allocates taxing rights on rental of aircraft in international traffic to Ireland.

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