Alvaro Pascotto

NBAA Regulatory Forum

NBAA Regulatory Forum
Friday, August 27, 2004
DoubleTree Hotel Seattle Airport
Seattle, Washington
In conjunction with:
NBAA Maintenance Management Workshop
Wednesday, August 25, 2004
NBAA Business Aviation Regional
Thursday, August 26, 2004

11:15 a.m. – 12:00 p.m. International Issues
Alvaro Pascotto, Esq., Morrison & Foerster, LLP, Los Angeles, CA
Whether planning your first flight to Asia or a regular hop across the border into Mexico, the rules and regulations change and there are numerous considerations you must be aware of. This session will explore current regulatory issues related to international operations, including Value Added Taxes (VAT), cabotage, selected differences between the FARs and ICAO rules, and various definitions of commercial versus private ownership.

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NBAA Tax Forum

June 12-13, 2003 • Marriott Westchester • Tarrytown, NY

Seminar Description

The NBAA Tax Forum is designed to provide an introduction to a variety of issues affecting aviation operations, including operations under Part 91 of the FAA regulations, reimbursement under Section 91.501 of the FAA regulations, rules pertaining to personal and non-business use of an aircraft, Federal excise taxes, depreciation and insurance trends. The Forum also includes a workshop on state and local sales, use and property taxes with an emphasis on the tax laws of New York and selected surrounding states, and a workshop on international tax and operations issues. There will be plenty of time for questions at the end of each presentation.

Common Challenges of Operating Abroad

3:00 p.m.–3:45 p.m.

This segment will focus on common challenges of operating abroad with emphasis on European Union operations, including Customs, value-added tax (VAT) and cabotage issues.
Alvaro Pascotto, Esq., Morrison & Foerster LLP, Los Angeles, CA

NBAA Tax Forum

February 6, 2003 • Anaheim, CA
Held in conjunction with the NBAA 14th Annual Schedulers & Dispatchers Conference and the NBAA Schedulers Professional Development Program (SPDP) Course

Seminar Description

This Forum is designed to provide an introduction to a variety of issues affecting aviation operations, including operations under Part 91 of the FAA regulations, obtaining reimbursement under Section 91.501 of the FAA regulations, rules pertaining to personal and non-business use of an aircraft, federal excise taxes, depreciation, FAA aircraft registration and related issues, and insurance trends. The Forum will conclude with a workshop focused on state and local sales, use and property taxes, with an emphasis on the tax laws of California and selected surrounding states. Finally, the speakers will make certain that there will be plenty of time for questions at the end of each presentation.

State Tax Workshop

This portion of the NBAA Tax Forum will include a general discussion of laws relating to state sales, use and property taxes, insofar as they relate to aviation operations and a more specific focus on the state sales and use taxes rules and laws of California, Arizona, Nevada, Washington and Oregon.

3:45 p.m.– 4:30 p.m.
An In-depth Analysis of California Sales, Use and Property Taxes

Alvaro Pascotto, Esq., Irell & Manella, Los Angeles CA