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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Profits from Operating Aircraft in International Traffic Taxable Only in Enterprise's State per Contracting Rule .</h1> Profits earned by an enterprise of one Contracting State from operating aircraft in international traffic are taxable solely in that State. This rule also applies to profits from participating in a pool, joint business, or international operating agency. 'Operation of aircraft' includes air transportation of passengers, mail, livestock, or goods by owners, lessees, or charterers, as well as ticket sales for other enterprises, incidental aircraft leasing, and activities directly related to such transportation.
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