An aviation accident is defined by the Convention on International Civil Aviation Annex 13 as an occurrence associated with the operation of an aircraft, which takes place from the time any person boards the aircraft with the intention of flight until all such persons have disembarked, and in which (a) a person is fatally or seriously injured, (b) the aircraft sustains significant damage or structural failure, or (c) the aircraft goes missing or becomes completely inaccessible. Annex 13 defines an aviation incident as an occurrence, other than an accident, associated with the operation of an aircraft that affects or could affect the safety of operation.

The Convention on International Civil Aviation, also known as the Chicago Convention, established the International Civil Aviation Organization (ICAO), a specialized agency of the United Nations charged with coordinating international air travel. The Convention establishes rules of airspace, aircraft registration and safety, security, and sustainability, and details the rights of the signatories in relation to air travel. The convention also contains provisions pertaining to taxation.