TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>International Aircraft Profits Taxable Only Where Effective Management Resides; Includes Rentals and Related Interest Under Article 11.</h1> Profits from operating aircraft in international traffic are taxable only in the country where the enterprise's effective management is located. This includes profits from bareboat rental of aircraft if such profits are incidental to the main profits from international operations. Interest on funds related to aircraft operations is also considered part of these profits, excluding the application of Article 11. These provisions extend to profits from participation in pools, joint businesses, or international operating agencies.
TaxTMI 
TaxTMI 
