The UN Tax Convention’s Article 8: myths and misconceptions

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Direct Tax

The UN Tax Convention’s Article 8: myths and misconceptions

Willie Walsh
December 02 2025
futuristic airport

While UN proposals to shift airline taxation from a residence-based system to a source-state one are not set in stone, ex-British Airways CEO Willie Walsh warns they would increase costs and complexity

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Willie Walsh
Director general International Air Transport Association
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