Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Profits from international shipping or aviation taxed only in enterprise's home state, including joint ventures.</h1> Profits earned by an enterprise from operating ships or aircraft in international traffic are taxable only in the enterprise's home state. This rule extends to profits from participation in a pool, joint business, or international operating agency. Interest related to these operations is treated as profits from such operations, excluding the application of other interest-related provisions. 'Operation of ships or aircraft' includes transporting passengers, mail, livestock, or goods, ticket sales on behalf of other enterprises, incidental leasing, and any directly related activities.
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