Tax Planning and Compliance for International Airline Professionals (classroom)
You can also take this course online in a LIVE virtual classroom setting:
Did you know that in the past 4 years, 69 participants from 15 countries have taken this course with IATA?
About the course
3-day (24 hours) classroom course
This introductory course will provide you with insight and knowledge into indirect and direct taxation as it relates to the aviation sector, as well as the tax treatment of flight and cabin crew members. You will learn about the different tax systems, the various tax treaty conventions, and the related database and software relevant to taxation in the aviation industry. Develop the necessary skills to identify key issues in order to mitigate the possible tax risks faced by your business.
This course is available at IATA Training Centers and Regional Training Partner locations, and on-demand as in-house training.
Course code: TALG-16
- This classroom course provides 3 days (24 hours) of instruction delivered by an official IATA Instructor.
- Student performance will be based on an assessment.
- Recommended level is Entry-level.
- The recommended level of language proficiency is ICAO Operational Level 4 for courses in English or the equivalent level for other languages.
How to register
To arrange in-house training for your company: Complete the in-house training request form or contact the salesperson in your region.
There are no scheduled classes at the moment
What you will learn
Upon completion of this course you will be able
- Understand the main types of indirect taxation in the airline industry
- Apply the general principles of direct taxation in the context of the aviation industry
- Identify the risks and costs of non-compliance
- Gain insights into IATA’s ticket tax database and new technologies
- Identify employment tax and social security issues in relation to aircrew
- Apply skills and tools to day-to-day tax issues
The key topics that are covered during this course include:
- Indirect tax
- VAT, GST, sales tax, and general consumption tax
- Ticket and fuel taxes
- Impact of non-compliance
- Direct tax
- Corporate income tax, double tax treaties, permanent establishment (PE)
- Model Tax Conventions
- Taxable airline revenue from non-aviation related business
- Transfer pricing principles and implications
- Tax audit process
- Tax treatment of flight and cabin crew members
- Payroll taxes and deductions
- Tax and social security rules
- Aircrew residency and mobility considerations
- Interactive exercises
- Case studies
Who should attend
This course is recommended for:
- Junior airline professionals
New professionals to the airline tax teams
Anyone with extensive background of the airline industry with limited or no tax field experience
An IATA Certificate of Completion is awarded to participants obtaining a grade of 70% or higher on all exercises and exams. A special distinction is awarded to participants obtaining a grade of 90% or higher.