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Konstantin Tsiolkovsky famously stated that while the Earth serves as the birthplace of humanity, it is not a place where mankind can indefinitely remain. Perhaps during that period, the prospect of exploring the mysteries of outer space appeared to be an unattainable aspiration. However, in the present day, there are no longer any limitations, not even the sky, since human ingenuity has facilitated access to outer space for humanity. This access is not just for the purposes of research and exploration but also for economic endeavours. Until now, the commercial utilisation of outer space has advanced at a very sluggish rate. However, firms including SpaceX, Orion Span, Virgin Galactic, and Blue Origin have achieved significant advancements in the growth of the space industry. The revenue generated by various space-related endeavours has experienced a significant 73% increase over the last ten years. The global space economy, estimated to be valued at USD one trillion in the coming years, is primarily driven by commercial activities. This presents a formidable challenge to the existing national and international taxation systems. Similar to the open seas, space is also considered res communis omnium, meaning it belongs to the entire community, and presents comparable taxing challenges with potentially uncertain solutions. The three fundamental elements of every taxation regulation, such as the Organisation for Economic Co-operation and Development or the United Nations Model Double Taxation Convention, are the taxpayer's place of residence, the origin of their income, and the methods by which they generate their money. The current tax system does not have the necessary concepts and provisions to adapt to the rapid advancements in commercial space technology. This paper examines the legal issues surrounding commercial activities conducted in space, including the nature and handling of the income generated in various legal systems. It also addresses concerns such as tax avoidance and excessive taxation, emphasising the necessity for a globally coordinated approach to effectively tax commercial activities in space. • Human ingenuity has facilitated access to outer space for humanity, for the purposes of research and exploration and also for economic endeavours. • Space-related endeavours has experienced a significant 73% increase over the last ten years. • Commercial activities conducted in space require concerted action at international level. [ABSTRACT FROM AUTHOR]

Private commercial space tourism carrying passengers to outer space is no longer a distant or far-fetched fantasy, rather it is at verge of becoming an affordable reality with exponential development in space technology including development of Reusable Launch Vehicle (RLV), increasing involvement of private companies like Virgin Galactic, SpaceX, Blue Origin etc. into research and funding of space tourism explorations and applications. It is also receiving huge attention from the public. These developments reflect the infinite possibilities and inevitability of space tourism in near future. However, space tourism may also pose many critical legal issues which must be addressed to ensure the consistent and sustainable development of space tourism, and to secure the rights of all stakeholders involved including operators, passengers, launching State etc. The research paper would highlight the crucial legal issues associated with the space tourism. The paper would critically analyze the efficiency of the present international space treaties in dealing with these issues. At the end, the paper would also attempt to provide few suggestions and solutions to these legal conundrums relating to space tourism. • Commercial space tourism • Legal framework governing space tourism • Sustainable development of outer space • Space tourism and international law [ABSTRACT FROM AUTHOR]

In this paper, drawn from anthropological research done for a project on Mexican imaginaries of outer space, I consider the role of the AEM, or Mexican Space Agency, in space education and outreach in Mexico, focusing on the ways in which the AEM engages with different sectors and social groups, including elementary age children, college students undertaking STEM careers and artists who use space imagery and technology in their work. The research undertaken for this project consists primarily of formal and informal interviews with key actors engaged with outer space who project space into Mexican futures from different perspectives, from enthusiastic involvement in technological advancement as a means of fomenting social and economic progress, to the artistic uses of space and technology as a means of critically reflecting on earthly issues of human relationality and geopolitical power. In addition to interviews, I draw on information gathered from documents, works of art, online discussion groups and attendance at events sponsored by the Mexican Space Agency. I am particularly interested in exploring the implications of the agency's mission to "promote space culture", as I critically confront anthropological notions of "culture" with the uses of this concept in the public sphere. I am also interested in understanding what is "Mexican" about Mexican space culture, and how national institutions and actors relate to their international counterparts. • Mexico has a nascent space program, but a millennial tradition of stargazing. • The AEM has a strong outreach program, although its public visibility could improve. • Importance of creation of a network of space entrepreneurs, scientists and artists. • Mexicans' outer space imaginaries are diverse, often critical of space exploration. • Anthropology can contribute to the dialogue on the promotion of "space culture. [ABSTRACT FROM AUTHOR]