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        DTAA

        Article 3 - Avoidance Of Double Taxation

        Maldives
        Chapter 01

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        Exemption for international airline income: operating aircraft receipts and related interest are not taxed by the other contracting state. Income earned by an enterprise of a Contracting State from operating aircraft in international traffic is exempted from tax in the other Contracting State; this includes income from participation in a pool, a joint airline business, or an international operating agency, and interest on funds directly connected with the operation of such aircraft is regarded as income from that operation.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Exemption for international airline income: operating aircraft receipts and related interest are not taxed by the other contracting state.

                                Income earned by an enterprise of a Contracting State from operating aircraft in international traffic is exempted from tax in the other Contracting State; this includes income from participation in a pool, a joint airline business, or an international operating agency, and interest on funds directly connected with the operation of such aircraft is regarded as income from that operation.


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