But among european countries, and not only, (in the italy-irland agreement is on point 14.3) is specified that for jobs aboard ships and aircraft, taxation is due where the company is based.
Should that read ( or is the meaning ) "
some taxation is due"??
Example: A crew member lives in, say, France, with his/her family, but works for a UK based airline such as Virgin flying out of LHR/LGW.
In that situation they pay all their work related social charges to the UK - because Virgin are UK based. They then pay some of their income Tax in the UK, the rest (usually the majority) is paid in France.
So yes, I agree that the issue here in this particular debate is more likely to be :
the definition of "base".