Taxation of international air transport income confined to the enterprise's Contracting State, including pool participation. Profits earned by an enterprise of a Contracting State from operating aircraft in international traffic are taxable only in that Contracting State; this exclusive taxing right also applies to income from participation in any kind of air transport pools.
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.
Taxation of international air transport income confined to the enterprise's Contracting State, including pool participation.
Profits earned by an enterprise of a Contracting State from operating aircraft in international traffic are taxable only in that Contracting State; this exclusive taxing right also applies to income from participation in any kind of air transport pools.
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