https://www.taxtmi.com/acts?id=5602 Article 8 allocates taxation of income from international transport to the enterprise's Contracting State for operation or rental of ships or aircraft, and incidental rental of containers and related equipment; it extends to pools, joint businesses and international operating agencies. Interest directly connected to such operations is treated as transport income and excluded from separate interest rules, while income from carriage between the other State's ports and third-country ports may be taxed by that other State subject to a statutory reduction. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 28 Aug 2024 16:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5602 Article 8 allocates taxation of income from international transport to the enterprise's Contracting State for operation or rental of ships or aircraft, and incidental rental of containers and related equipment; it extends to pools, joint businesses and international operating agencies. Interest directly connected to such operations is treated as transport income and excluded from separate interest rules, while income from carriage between the other State's ports and third-country ports may be taxed by that other State subject to a statutory reduction. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5602