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Doc 8632
ICAO’s Policies on Taxation in the Field of International Air Transport
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Doc 8632ICAO'S POLICIESON TAXATIONIN THE FIELD OFINTERNATIONAL AIR TRANSPORTTHIRD EDITION 2000Approved by the Council on 24 February 1999Published by direction of the CouncilINTERNATIONAL CIVIL AVIATION ORGANIZATION
ICAO'S POLICIESON TAXATIONIN THE FIELD OFINTERNATIONAL AIR TRANSPORTDoc 8632Third Edition 2000
iiiFOREWORDAfter a comprehensive study of the various existing and anticipated problems related to taxation inthe field of international air transport, the Council in 1951 adopted 3 Resolutions and a Recommendation onthe subject which were published in Doc 7145-C/824. In response to Assembly Resolution A15-16 whichexplored the possibility of a new initiative in this field the Council undertook a comprehensive review of allaspects related to this subject matter and, at the Fourth Meeting of its 59th Session, on 14 November 1966,decided to recast the Resolutions and the Recommendation, taking into account developments since 1951,while reaffirming at the same time their underlying principles. The Council further decided to publish themin the policy document, Doc 8632-C/968, for action by Contracting States and to provide certain explanatorymaterial for guidance to States and international operators.The 1966 Resolutions/Recommendation dealt withitaxation of fuel, lubricants and other consumable technical supplies when an aircraft registered in oneState arrives in or departs from a customs territory of another Stateiitaxation of fuel, lubricants and other consumable technical supplies when an aircraft registered in oneState makes successive stops at two or more airports in one customs territory of another Stateiiitaxation of the income and aircraft of international air transport enterprises andivtaxes related to the sale or use of international air transport.The Assembly, at its 26th Session in 1986, adopted Resolution A26-15 which instructed the Councilto review compliance with these Resolutions and Recommendation and to consider the need for new practicalmeasures to reaffirm and strengthen the principles underlying its policies in this field. After consultation withStates the Council reported the results of its review to the 29th Session of the Assembly which agreed withthe Council's approach to the revision of the 1966 Resolutions and Recommendation, the results of whichwere published in a second edition of this document in January 1994. The 29th Session of the Assembly alsoreinforced the importance of this policy statement by adopting Resolution A29-18 which called upon Statesto follow the Resolutions of the Council as contained in this document.During the 1996 - 1998 triennium, the Council undertook a comprehensive review of the policies andconcluded that the four resolutions remain fundamentally sound but should be consolidated, withoutsubstantive change, into a single resolution. The purpose of the consolidation would be to provide States andother users with a shorter, transparent, and more useful and convenient presentation of the Organizationsposition on taxation. This approach was noted by the 32nd Session of the Assembly, which reflected thethrust of Resolution A29-18 in a new Consolidated Statement of continuing ICAO policies in the air transportfield, Resolution A32-17 Appendix E.At the 3rd Meeting of its l56th Session, the Council adopted the consolidated Resolution on Taxationof International Air Transport which appears in the present document. In adopting the consolidatedResolution, the Council stressed that these policies on taxation would be reviewed and adjusted if at any timethe Organizations present position on environmental charges and taxes State letter AN 1/17.9-97/62 dated11 June 1997 is changed in a way that could have implications for the policy.- - - - - - - - - - - -
vTABLE OF CONTENTSPageINTRODUCTION ..........................................................1COUNCIL RESOLUTION ON TAXATION OF INTERNATIONAL AIR TRANSPORT......3COMMENTARY ON COUNCIL RESOLUTION .....................................6- - - - - - - - - - - -
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