Airlines

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Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland) , Kinga Romanovska (Tax Policy Center of the University of Lausanne, Switzerland)

The UN Proposal on Revision of Article 8 – Focus Airlines: Critical analysis and our take on whether it is in the Interest of Developing Countries?

February 29, 2024

What is the current Tax Framework under the UN Model for Taxation of International Shipping and Airline-related income? The current version of the United Nations Model Double Taxation Convention…

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