Aircraft Pilots and Drone Operators under Tax Treaties: Air Show Performances, Technical Services and the Limits of Article 17

This article examines the treaty classification of income earned by aircraft pilots and drone operators in air show performances. It distinguishes between competitive air-sport events, non-competitive demonstration displays and record-style stunt performances, and argues that article 17 applies only in cases in which pilots or drone operators participate in formal rule-based sporting competitions.

Authors

Publication Details

Journal
Bulletin for international taxation
Published
2026-02-18
DOI
https://doi.org/10.59403/130gccg
Primary Topic
International Law and Aviation
Type
article
Field-Weighted Citation Impact
0.00
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article

Aircraft Pilots and Drone Operators under Tax Treaties: Air Show Performances, Technical Services and the Limits of Article 17

Karolina Tetłak
Bulletin for international taxation
International Law and Aviation
article

Aircraft Pilots and Drone Operators under Tax Treaties: Air Show Performances, Technical Services and the Limits of Article 17

Karolina Tetłak
article en

Abstract

This article examines the treaty classification of income earned by aircraft pilots and drone operators in air show performances. It distinguishes between competitive air-sport events, non-competitive demonstration displays and record-style stunt performances, and argues that article 17 applies only in cases in which pilots or drone operators participate in formal rule-based sporting competitions.

Bulletin for international taxationVol. 80(3)
Zero hunger
Openalex Percentile: Top 54%
International Law and Aviation
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