Presented by: Ligia Fonseca, International Air Transport Association (IATA)
This session explores the United Nations’ initiatives affecting the negotiation of air services agreements.
IATA will provide an update on the discussions from the latest UN Tax Committee session in October 2024 and their impact on air service agreements.
Interested delegations will gain insights into ICAO TASA Articles 13 and 14, ICAO’s Doc 9587, and Doc 8632.
The session will demonstrate why ICAO policies should continue to prevail in aviation matters, ensuring that the agreements signed in Kuala Lumpur unlock the economic and social potential of aviation.
Presented by: Gemma Giner, International Air Transport Association (IATA)
During this session, IATA will highlight the regulatory texts underpinning the ICAO TASA, along with key complexities and challenges in realizing its benefits. Ensuring correct tax treatment for airlines under Air Service Agreements, Double Tax Agreements, and reciprocal exemptions is crucial for delivering the economic and social benefits of air transport.
Interested delegations are invited to explore with IATA the benefits of reciprocal exemptions and the complexities to avoid when implementing them, enhancing the dialogue on ASAs cooperative arrangements.
