IATA, in conjunction with its industry partners, is committed to ensuring that airlines are subject to fair and efficient taxation measures with respect to their operations, regardless of location.
IATA works with the airline industry to ensure that government authorities worldwide honor and adhere to the International Civil Aviation Organization (ICAO), the Organization for Economic Cooperation and Development (OECD), and the United Nations taxation principles.
In this regard, IATA is actively involved in a range of activities including:
Ensuring that new and existing taxation measures (be they direct or indirect) are fairly applied and adequately consider the economic and social ramifications;
- Lobbying against measures that result in double taxation;
- Advocating against taxation measures that unjustly target the industry, where the resulting tax revenues are not reinvested in air transport related services and infrastructure.