https://www.taxtmi.com/acts?id=5842 Profits from operation of ships or aircraft in international traffic are taxable only in the enterprise's residence State; this exclusive residence-state taxation also covers profits from use, maintenance or rental of containers used in international traffic unless they are used solely within the other Contracting State, and applies to participation in pools, joint businesses or international operating agencies. A pro rata rule limits the residence-state treatment for profits of the SAS consortium to the share attributable to the Swedish partner, SAS Sverige AB. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 30 Aug 2024 17:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5842 Profits from operation of ships or aircraft in international traffic are taxable only in the enterprise's residence State; this exclusive residence-state taxation also covers profits from use, maintenance or rental of containers used in international traffic unless they are used solely within the other Contracting State, and applies to participation in pools, joint businesses or international operating agencies. A pro rata rule limits the residence-state treatment for profits of the SAS consortium to the share attributable to the Swedish partner, SAS Sverige AB. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5842