ICAO ANNEX 8632:2000/Cor 1:2021

This document contains a consolidated Resolution on Taxation of International Air Transport and associated commentary adopted by the ICAO Council in 1999 for guidance to States and international operators, which covers ICAO policies with regard to the taxation of fuel, lubricants and other consumable technical supplies; the taxation of income of international air transport enterprises and aircraft and other movable property; and taxes related to the sale and use of international air transport (such as taxes on air waybills, tickets and passengers).