Taxation of international air transport: profits taxable only in the enterprise's Contracting State, including pools and joint ventures. Profits of an enterprise from the operation of ships or aircraft in international traffic are taxable only in the Contracting State of the enterprise; ... Summary
Taxation of international air transport: profits taxable only in the enterprise's Contracting State, including pools and joint ventures.
Profits of an enterprise from the operation of ships or aircraft in international traffic are taxable only in the Contracting State of the enterprise; this exclusive taxing right also applies to profits from participation in a pool, a joint business or an international operating agency.
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