The more we move through this period of uncertainty and high fuel costs the more the European market looks to be in a no-hope position of airlines being taxed to death whilst not being able to become large enough to compete with the emerging super carriers of the globe. Indeed there is a growing argument that EU-based airlines should re-domicile for taxation and legislation purposes. If it were any other business type then re-location to avoid over taxation would be a first thought of directors, alas aviation remains a politicised industry. However as we see globalisation of the aviation industry

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