Taxation chapter by Tom Gilliver surveying the conceptual framework relevant to the direct taxation of space companies
For companies in the space industry, tax is an important factor in determining where to base themselves. This chapter surveys the basic conceptual framework relevant to the direct taxation of space companies, focusing particularly on the operation of satellites. While United Kingdom corporate taxation is the author's area of practice, this chapter does not focus on any particular jurisdiction; rather, it highlights concepts and issues that are common to many jurisdictions.
This chapter was first published in The Space Law Review, 3rd edition (published in December 2021) by Law Business Research Limited.
The Law Reviews, published by Law Business Research Limited, are guides to developments in various legal practice areas in key jurisdictions. Our partners and associates edit and contribute to a number of these guides which are available in our Law Reviews page.