Air transport income exempt from tax in the other territory unless flights are wholly or mainly within that territory. Income from operation of aircraft by an enterprise of one territory shall not be taxed in the other territory, except where the aircraft is operated wholly or mainly between places within that other territory; the same rule 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.
Air transport income exempt from tax in the other territory unless flights are wholly or mainly within that territory.
Income from operation of aircraft by an enterprise of one territory shall not be taxed in the other territory, except where the aircraft is operated wholly or mainly between places within that other territory; the same rule applies to participations in pools by enterprises engaged in air transport.
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