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🚀 New: Section-Wise Filter ✕

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          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.

          <h1>Tax exemption for international aircraft operations shields cross-border airline income from taxation in the other contracting state.</h1> 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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