The Partnership for Open & Fair Skies has released a collection of financial documents obtained during a global two-year investigation into the multi-billion dollar subsidies provided by Qatar and the United Arab Emirates to Qatar Airways, Etihad Airways and Emirates.

The Partnership for Open & Fair Skies represents the interests of U.S. carriers American Airlines, Delta Air Lines and United Airlines in their bid to prove that government subsidies afforded Gulf carriers result in unfair competition under the Open Skies agreements with Qatar and the United Arab Emirates.

“With the U.S. government now investigating the Gulf carriers’ massive subsidies, Qatar Airways, Etihad Airways and Emirates must open their books and offer the same level of financial transparency that U.S. airlines provide,” said Jill Zuckman, chief spokesman, Partnership for Open & Fair Skies.

In their bid to prove the allegations, American Airlines, Delta Air Lines and United Airlines undertook an extensive worldwide search for information about the Gulf carriers’ state subsidies, gathering hundreds of pages of financial statements, charter documents and other records from corporate registries in various countries where the Gulf carriers have local operations.

The worldwide search spanned nearly 30 jurisdictions from Africa to Asia to Australia and yielded key sources of information about the Gulf carriers’ finances from Singapore, Australia, India, Belgium, Ireland, Malta and the United Kingdom.

The financial records released this week form the basis for the Partnership’s white paper, Restoring Open Skies: The Need to Address Subsidized Competition from State-Owned Airlines in Qatar and the U.A.E., released earlier this year.