Air transport

Air transport is categorized as a Qualifying Activity provided it involves the international carriage of passengers or freight. Forensic auditors will scrutinize the 'Core Income Generating Activities' (CIGA), specifically looking for evidence that the planning of routes, management of crew, and technical oversight of aircraft are physically performed by the Free Zone Person.

Audit Red Flag

Income derived from ancillary services (e.g., in-flight retail or ground handling) exceeding the 5% de minimis threshold if not explicitly bundled as part of the transport contract.

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