https://www.taxtmi.com/acts?id=5540 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's resident Contracting State; for Qatar this covers designated state-associated carriers while the State holds a share. The same exclusive residence taxation applies to participation in pools, joint businesses and international operating agencies. Income from use, maintenance or rental of containers used in international traffic is taxable only in the resident State unless containers are used solely within the other State. Interest connected with ship or aircraft operations is treated as operational profits and excluded from the treaty's separate interest provision. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 Nov 2024 17:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5540 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's resident Contracting State; for Qatar this covers designated state-associated carriers while the State holds a share. The same exclusive residence taxation applies to participation in pools, joint businesses and international operating agencies. Income from use, maintenance or rental of containers used in international traffic is taxable only in the resident State unless containers are used solely within the other State. Interest connected with ship or aircraft operations is treated as operational profits and excluded from the treaty's separate interest provision. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5540