Shortly before Michael McGrath was announcing a €90 million aviation package, Paschal Donohoe was amending the taxation arrangements which apply to international air crews under Section 127B of the income tax code. Confused? I don’t blame you. It is a highly contested and detailed issue that Irish based airlines have been bemoaning for some time. CityJet has even threatened to decamp out of Ireland because if it, claiming that, based on pre Covid-19 levels, it was costing the airline €12 million a year. In short, the move was forcing overseas based employers of Irish airlines to pay tax in both…

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