https://www.taxtmi.com/acts?id=6050 Profits from operation of ships and aircraft in international traffic are taxable only in the enterprise's Contracting State of residence. Income from use, maintenance or rental of containers used for international transport is taxable only in the resident State unless the containers are used solely within the other Contracting State. Profits from participation in a pool, joint business or international operating agency are treated under the same exclusive allocation rule. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Sep 2024 15:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6050 Profits from operation of ships and aircraft in international traffic are taxable only in the enterprise's Contracting State of residence. Income from use, maintenance or rental of containers used for international transport is taxable only in the resident State unless the containers are used solely within the other Contracting State. Profits from participation in a pool, joint business or international operating agency are treated under the same exclusive allocation rule. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6050