This document contains a consolidated Resolution on Taxation of International Air Transport and associated commentary adopted by the ICAO Council in 1999 for guidance to States and international operators, which covers ICAO policies with regard to the taxation of fuel, lubricants and other consumable technical supplies; the taxation of income of international air transport enterprises and aircraft and other movable property; and taxes related to the sale and use of international air transport (such as taxes on air waybills, tickets and passengers).

Supplement to Doc 8632 includes information received up to 28 January 2021 from Contracting States as to their position vis-à-vis the Council Resolution on taxation in the field of international air transport.

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