https://www.taxtmi.com/acts?id=5063 Profits from operating aircraft in international traffic are taxable only in the enterprise's resident Contracting State. Profits from use, maintenance, or rental of containers used in international traffic are also taxable only in the resident State unless containers are used solely within the other State. Interest connected with aircraft operations is regarded as profits from those operations and is excluded from the separate interest provisions. The rule in paragraph one extends to participation in pools, joint businesses and international operating agencies. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 16:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5063 Profits from operating aircraft in international traffic are taxable only in the enterprise's resident Contracting State. Profits from use, maintenance, or rental of containers used in international traffic are also taxable only in the resident State unless containers are used solely within the other State. Interest connected with aircraft operations is regarded as profits from those operations and is excluded from the separate interest provisions. The rule in paragraph one extends to participation in pools, joint businesses and international operating agencies. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5063