https://www.taxtmi.com/acts?id=5357 Profits from operating ships in international traffic are taxable only in the enterprise's Contracting State, though the other Contracting State may tax such profits to a limited extent subject to a cap. The rule likewise applies to participation in pools, joint businesses and international operating agencies, and includes profits from use, maintenance or rental of containers and related equipment when used in international traffic. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 15:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5357 Profits from operating ships in international traffic are taxable only in the enterprise's Contracting State, though the other Contracting State may tax such profits to a limited extent subject to a cap. The rule likewise applies to participation in pools, joint businesses and international operating agencies, and includes profits from use, maintenance or rental of containers and related equipment when used in international traffic. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5357