Proposed changes to the UN Tax Model Convention – 10 reasons why Article 8 must be kept unchanged for airlines
The UN Tax Committee is currently considering revising the UN Model Double Taxation Convention between Developed and Developing Countries[1], particularly Article 8 (Alternative B), which relates to International Shipping and Air Transport. The proposal[2], which was released earlier this year, suggests abandoning the current fiscal framework – i.e., international air traffic income being exclusively taxed…