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Old 23rd Apr 2008, 05:08
  #108 (permalink)  
nich-av
 
Join Date: Apr 2008
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Oh wow I'm impressed.

You're contesting the most obvious regulation of this industry by saying that an airline crew member is not taxed in the country where the airline AOC is located. Ok fair enough. When there's doubt, there are tax double taxation treaties that all say the same thing:

http://www.fifoost.org/allgemein/div...003/node20.php

1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an em- ployment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and

b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and

c) the remuneration is not borne by a permanent establishment which the employer has in the other State.


3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, or aboard a boat engaged in inland waterways transport, may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.


Let's see what explanation OAA provides:

Richard,

I don't know the finer details of how NetJets set the ROTE up, but the £67,500 is eligible and loan interest should be as well.
very convincing for a senior training advisor...
then I found this:

€20,000+€12,460+€460=€12,880 non taxable living expenses
Now I understand what they're teaching at OAA..."how to become a philosopher for dummies"...that explains the higher pricing.
http://ask.oxfordaviation.net/viewto...887d3893199f4c

Oh and the answer is 32920€ by the way...

Thanks for the funny talk, I'm not waisting my time any longer.

Last edited by nich-av; 23rd Apr 2008 at 06:08.
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