Aircraft Pilots and Drone Operators under Tax Treaties: Air Show Performances, Technical Services and the Limits of Article 17
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.
Fields of Study & Subjects
International Law and Aviation
Business Law and Ethics
Minority Rights and Languages
Publication details
- Journal / source
- Bulletin for international taxation
- Publisher
- IBFD
- Volume
- 80
- Issue
- 3
- Publication date
- 18 February 2026
- Language
- EN