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        DTAA

        Article 3 - Income derived from the operation

        Lebanon

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        Tax exemption for international aircraft operations shields cross-border airline income from taxation in the other contracting state. Income derived from the operation of aircraft in international traffic by an enterprise of one Contracting State is exempt from tax in the other Contracting State; the same exemption applies to participations in pools by enterprises engaged in air transport.
                          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.

                                Tax exemption for international aircraft operations shields cross-border airline income from taxation in the other contracting state.

                                Income derived from the operation of aircraft in international traffic by an enterprise of one Contracting State is exempt from tax in the other Contracting State; the same exemption applies to participations in pools by enterprises engaged in air transport.


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