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        DTAA

        Article 8 - Air Transport

        Italy
        Chapter III
        TAXATION OF INCOME

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        Tax exemption for international air transport: income from international aircraft operations is not taxable in the other state. Income from the operation of aircraft in international traffic by an enterprise of one Contracting State shall not be taxed in the other Contracting State; this exemption also covers profits from participation in a pool, joint business or international operating agency, treats interest connected with aircraft operations as such income, and defines 'operation of aircraft' to include transportation of persons, livestock, goods or mail, sale of tickets for others, incidental leases and other activities directly connected with that transportation.
                          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.

                                Tax exemption for international air transport: income from international aircraft operations is not taxable in the other state.

                                Income from the operation of aircraft in international traffic by an enterprise of one Contracting State shall not be taxed in the other Contracting State; this exemption also covers profits from participation in a pool, joint business or international operating agency, treats interest connected with aircraft operations as such income, and defines "operation of aircraft" to include transportation of persons, livestock, goods or mail, sale of tickets for others, incidental leases and other activities directly connected with that transportation.


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