Traduction de «Air transportation tax » (Anglais → Français) :

9. Where the transportation of a person by air is subject to an ad valorem air transportation tax imposed by the United States, the amount of the tax determined in accordance with subsection 11(1) of the Act in respect of an amount paid or payable outside Canada for the transportation is reduced to

1. On arriving in the territory of one Party, aircraft operated in international air transportation by the airlines of the other Party, their regular equipment, ground equipment, fuel, lubricants, consumable technical supplies, spare parts (including engines), aircraft stores (including but not limited to such items of food, beverages and liquor, tobacco and other products destined for sale to or use by passengers in limited quantities during flight), and other items intended for or used solely in connection with the operation or servicing of aircraft engaged in international air transportation shall be exempt, on the basis of reciprocit ...[+++]y, from all import restrictions, property taxes and capital levies, customs duties, excise taxes, and similar fees and charges that are (a) imposed by the national authorities or the European Community, and (b) not based on the cost of services provided, provided that such equipment and supplies remain on board the aircraft.

1. On arriving in the territory of one Party, aircraft operated in international air transportation by the airlines of the other Party, their regular equipment, ground equipment, fuel, lubricants, consumable technical supplies, spare parts (including engines), aircraft stores (including but not limited to such items of food, beverages and liquor, tobacco and other products destined for sale to or use by passengers in limited quantities during flight), and other items intended for or used solely in connection with the operation or servicing of aircraft engaged in international air transportation shall be exempt, on the basis of reciprocit ...[+++]y, from all import restrictions, property taxes and capital levies, customs duties, excise taxes, and similar fees and charges that are (a) imposed by the national authorities or the European Community, and (b) not based on the cost of services provided, provided that such equipment and supplies remain on board the aircraft.

A recent study on ‘Price Transparency in the air transport sector’[71] found that many airlines show the price excluding taxes, fees and charges, while many of them add charges which are, de facto, unavoidable (e.g. free means of payment only if the credit card of the airline is used), qualifying them as ‘optional’.

the OECD commentary on the model convention with respect to taxes on income and on capital, and in particular the comments concerning Article 8 on shipping and air transport,

64. Many branches of transport are treated favourably in terms of taxation, in comparison to the rest of the economy: tax treatment of company cars, VAT and energy tax exemptions on international sea and air transport, etc.