IATA – Taxes Applied to Air Transport Enterprises and Services

The main topic of the document concerns the taxation of air transport enterprises and services.

The document discusses the complexity of the tax system for airlines, the impact of various taxes on global civil aviation, and calls for the harmonization of tax practices at the international level. Key findings include the need to avoid discriminatory taxes and double taxation, as well as the aim to reduce and eliminate all forms of taxation related to international air transport.