In a message dated 12/5/2004 2:47:18 PM Central Standard Time, exatc@xxxxxxxxxx writes: It used to be they transferred ownership over international waters. That way certain taxes were avoided. The manufacturers crew would fly the aircraft into international airspace. The papers would be signed and then the new owners' crew would take over flying the aircraft. Again, that was mostly US carriers. It still happens, to a point, where a US carrier will take delivery at one of their outstations that is in a tax haven state, as opposed to their base which may cost them more money.