TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>International Shipping and Aviation Profits Taxed Only in Resident State Under Specific Conditions, Including Container Rentals.</h1> Profits from the operation of ships or aircraft in international traffic by an enterprise of a Contracting State are taxable only in that State. This includes profits from transporting passengers, goods, mail, or livestock. Profits from the use or rental of containers for international transport are also taxable only in the enterprise's resident State, unless used solely within the other State. Interest on funds related to such operations is considered part of these profits. The provisions apply to profits from participation in pools, joint businesses, or international operating agencies.
TaxTMI 
TaxTMI 
