Jan 2021

The Space Law Review - Second Edition: Taxation

Tom Gilliver contributes the chapter on taxation in this second edition of The Space Law Review, one of the Expert Panels in the Law Reviews series.

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. Whilst UK 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 article is reproduced with permission from Law Business Research Ltd. and was first published in November 2020.

 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.

 

Practices Tax
Contact Information
Tom Gilliver
Associate at Slaughter and May