Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income from International Aircraft Operations Taxable Only in Enterprise's Home State; Applies to Air Transport Pools and Related Income.</h1> Income derived by an enterprise of a Contracting State from operating aircraft in international traffic is taxable only in that State. This provision also applies to enterprises participating in air transport pools. Income includes interest on funds related to aircraft operations. The operation of aircraft encompasses air transportation of persons, livestock, goods, or mail by owners, lessees, or charterers, including ticket sales for other enterprises, incidental aircraft leasing on a charter basis, and any directly related activities.
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