https://www.taxtmi.com/acts?id=5812 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's Contracting State of residence; place of effective management aboard a ship is located in the state of the ship's home harbor or, absent a home harbor, the operator's residence. Income from use, maintenance or rental of containers used in international traffic is taxable only in the resident Contracting State unless containers are used solely within the other Contracting State. Paragraph one's exclusive taxation rule also applies to pools, joint businesses and international operating agencies. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 30 Aug 2024 16:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5812 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's Contracting State of residence; place of effective management aboard a ship is located in the state of the ship's home harbor or, absent a home harbor, the operator's residence. Income from use, maintenance or rental of containers used in international traffic is taxable only in the resident Contracting State unless containers are used solely within the other Contracting State. Paragraph one's exclusive taxation rule also applies to pools, joint businesses and international operating agencies. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5812