https://www.taxtmi.com/acts?id=5660 Profits from the operation of ships or aircraft in international traffic are taxable only in the Contracting State of the enterprise. This rule covers profits from participation in pools, joint businesses or international operating agencies; treats interest connected with such operations as profits from those operations (thus excluding Article 11); and defines such profits to include carriage of passengers, mail, livestock and goods and ancillary receipts from ticket sales, incidental leasing, container use/maintenance/rental and other activities directly connected with transportation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 07 Oct 2024 15:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5660 Profits from the operation of ships or aircraft in international traffic are taxable only in the Contracting State of the enterprise. This rule covers profits from participation in pools, joint businesses or international operating agencies; treats interest connected with such operations as profits from those operations (thus excluding Article 11); and defines such profits to include carriage of passengers, mail, livestock and goods and ancillary receipts from ticket sales, incidental leasing, container use/maintenance/rental and other activities directly connected with transportation. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5660