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      "text": "While Ireland's tax landscape has been a crucial underpin to the sector's growth to date, the impact of this factor will evolve going forwards, as global markets adjust to the impact of global tax frameworks, Pillar 2 of the OECD's Global Anti-Base Erosion Model Rules (BEPS 2.0) principle among them.",
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      "text": "Attractive tax treaties have played, and continue to play, a critical role in the development of Ireland as the leading hub for the global aviation finance industry. Aircraft leasing is a truly global industry and Ireland's successful negotiation of tax treaties with numerous developed markets has been a crucial support to our industry's growth historically, by managing and mitigating cross-border taxes and other obstacles to trade.",
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      "text": "Attractive tax treaties have played, and continue to play, a critical role in the development of Ireland as the leading hub for the global aviation finance industry. Aircraft leasing is a truly global industry and Ireland's successful negotiation of tax treaties with numerous developed markets has been a crucial support to our industry's growth historically, by managing and mitigating cross-border taxes and other obstacles to trade. Progress on signing new tax treaties with developing and emerging economies has become more difficult, and we see a role for wider EU support of member markets' bilateral cross-border negotiations. In the same vein, cross-border networks with key trade partners is critical, particularly the US and China, where networks must be prioritised. — John Hannigan, FS Tax Leader, EY Ireland",
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