Air transport profits taxable only in the enterprise's state, including pools, joint businesses and related transport activities. Profits from the operation of aircraft in international traffic are taxable only in the enterprise's State of residence, including profits from ... Summary
Air transport profits taxable only in the enterprise's state, including pools, joint businesses and related transport activities.
Profits from the operation of aircraft in international traffic are taxable only in the enterprise's State of residence, including profits from participation in pools, joint businesses or international operating agencies; the operation of aircraft covers carriage of passengers, mail, livestock or goods, ticket sales on behalf of others, incidental leases and other activities directly connected with such transportation.
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