ICAO's Policies on Taxation in the Field of International Air Transport

This document contains the text of the International Civil Aviation Organization's consolidated Resolution on Taxation of International Air Transport. The resolution addresses taxation of fuel, lubricants, other consumable technical supplies, income of international air transport enterprises, aircraft and other movable property, and the sale and use of international air transport. Following the resolution text is commentary whose purpose is to interpret the resolution as an aid to the reader. The document closes with a notification of contracting States' positions regarding the resolution.

• Record URL:
  https://www.icao.int/publications/pages/publication.aspx?docnum=8632
• Corporate Authors:

  International Civil Aviation Organization (ICAO)

  999 University Street
  Montreal, Quebec  Canada  H3C 5H7
• Publication Date: 2000

Language

• English

Media Info

• Media Type: Digital/other
• Edition: Third
• Pagination: 13p

Subject/Index Terms

• TRT Terms: Air transportation policy; Civil aviation; International compacts; International transportation; Taxation
• Identifier Terms: International Civil Aviation Organization
• Subject Areas: Administration and Management; Aviation; Finance; Policy;

Filing Info

• Accession Number: 01699091
• Record Type: Publication
• Report/Paper Numbers: Doc 8632
• Files: TRIS
• Created Date: Mar 20 2019 10:39AM