The document examines the fiscal aspects of international air transport, including the legal framework for taxing international aviation enterprises and related complexities.
The key findings include the regulation of international aviation by the Chicago Convention and bilateral Air Service Agreements (ASAs). ICAO plays a crucial role in coordinating and regulating international civil aviation. The Chicago Convention promotes harmonization by exempting international civil aviation from certain forms of taxation. Challenges arise due to the increasing number of taxes and reporting requirements affecting international airlines.