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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Airlines' Income from Aircraft Operations Exempt from Taxation Between Contracting States, Retroactive Refunds Since 1961</h1> Income derived from the operation of aircraft by an enterprise from one Contracting State is exempt from taxation in the other Contracting State unless the aircraft operates mainly within that other State. This provision also applies to enterprises participating in air transport pools. A note exchanged between India and the United Arab Republic clarifies that taxes paid by designated airlines, such as Air India and United Arab Airlines, for income derived from aircraft operations since January 1, 1961, will be refunded or not charged by the respective Contracting State.
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