https://www.taxtmi.com/acts?id=4413 Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic are taxable only in that State. The same treatment applies to profits from participation in a pool, a joint business, or an international operating agency. Profits from the use, maintenance, or rental of containers used for transport of goods are also taxable only in that State when incidental to such international transport income, except where the containers are used solely within the other Contracting State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 31 Mar 2026 13:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4413 Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic are taxable only in that State. The same treatment applies to profits from participation in a pool, a joint business, or an international operating agency. Profits from the use, maintenance, or rental of containers used for transport of goods are also taxable only in that State when incidental to such international transport income, except where the containers are used solely within the other Contracting State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4413