https://www.taxtmi.com/acts?id=4220 Profits from operating ships or aircraft in international traffic by an enterprise are taxable only in the State of the enterprise's residence; this rule includes profits from use, maintenance or rental of containers used in international transport unless used solely within the other Contracting State, treats interest on funds connected with such operations as operational profits excluded from the interest Article, and extends to profits from participation in pools, joint businesses or international operating agencies. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 13 Sep 2024 14:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4220 Profits from operating ships or aircraft in international traffic by an enterprise are taxable only in the State of the enterprise's residence; this rule includes profits from use, maintenance or rental of containers used in international transport unless used solely within the other Contracting State, treats interest on funds connected with such operations as operational profits excluded from the interest Article, and extends to profits from participation in pools, joint businesses or international operating agencies. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4220