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31/12/06 SUPPLEMENT TO DOC 8632 ICA OS POLICIES ON TAXATION IN THE FIELD OF INTERNATIONAL AIR TRANSPORT (Third Edition 2000) AMENDMENT NO. 1 1. The attached amendment to the Supplement includes information
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01
Begin by carefully reading through ICAO's policies on taxation. Familiarize yourself with the content and understand the requirements and guidelines provided.
02
Identify the relevant sections within the policies that pertain to your specific situation. Determine which aspects of taxation apply to your organization or individual circumstances.
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If you encounter any questions or uncertainties while completing the policies, refer to the provided guidance or seek assistance from the relevant ICAO authority. It's essential to ensure accuracy and compliance.

Who needs ICAO's policies on taxation?

01
Aviation organizations and stakeholders: Airlines, airports, air navigation service providers, and other aviation-related entities are required to adhere to ICAO's policies on taxation. This ensures consistency and harmonization in tax practices within the aviation sector.
02
National governments and tax authorities: ICAO's policies on taxation provide guidance to national governments and tax authorities on tax-related matters within the aviation industry. It helps in establishing fair and efficient taxation practices that align with international standards.
03
International organizations and bodies: ICAO's policies on taxation are relevant to international organizations and bodies involved in the aviation sector. These policies contribute to the development of global standards and promote cooperation among countries in tax-related matters.
Overall, it is crucial for those involved in the aviation industry and related governance to understand and comply with ICAO's policies on taxation to maintain transparency and uniformity in tax practices.
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ICAO does not have specific policies on taxation, as it is not a tax authority.
There is no requirement to file taxes with ICAO.
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ICAO does not have policies on taxation, as it is not a tax authority.
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