Definition of enterprise of a Contracting State clarifies airline taxation and scope of international air traffic. The Agreement defines key terms for the bilateral aviation tax framework: a 'Contracting State' means either Yemen or India; 'tax' refers to the respective national tax; 'enterprise of a Contracting State' denotes designated airlines; international air traffic excludes purely domestic flights in the other State; and operation of aircraft includes carriage of passengers, livestock, goods or mail, ticket sales, and related leases. It names each State's competent authority and directs that undefined terms take their domestic tax-law meanings unless the context dictates otherwise.
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Definition of enterprise of a Contracting State clarifies airline taxation and scope of international air traffic.
The Agreement defines key terms for the bilateral aviation tax framework: a "Contracting State" means either Yemen or India; "tax" refers to the respective national tax; "enterprise of a Contracting State" denotes designated airlines; international air traffic excludes purely domestic flights in the other State; and operation of aircraft includes carriage of passengers, livestock, goods or mail, ticket sales, and related leases. It names each State's competent authority and directs that undefined terms take their domestic tax-law meanings unless the context dictates otherwise.
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