https://www.taxtmi.com/acts?id=5386 Profits from the operation of aircraft in international traffic are taxable only in the State of the enterprise. This rule also covers profits from participation in pools, joint businesses or international operating agencies, and applies to SAS only insofar as profits attributable to DNL correspond to its share. Interest connected with aircraft operations is regarded as operational profits and Article 12 does not apply. "Operation of aircraft" includes carriage of passengers, mail, livestock or goods, ticket sales, incidental leases and other directly connected activities. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 13:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5386 Profits from the operation of aircraft in international traffic are taxable only in the State of the enterprise. This rule also covers profits from participation in pools, joint businesses or international operating agencies, and applies to SAS only insofar as profits attributable to DNL correspond to its share. Interest connected with aircraft operations is regarded as operational profits and Article 12 does not apply. "Operation of aircraft" includes carriage of passengers, mail, livestock or goods, ticket sales, incidental leases and other directly connected activities. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5386