https://www.taxtmi.com/acts?id=6112 Income from operation of aircraft by an enterprise of one Contracting State is not taxable in the other State unless the aircraft is operated wholly or mainly within that other State; this rule also covers participations in pools. A mutual understanding provides that, for specified prior years/accounting periods, taxes paid or payable by a designated airline of one State shall be refunded or not charged by the other State, with designated airlines identified for each Contracting State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Dec 2024 12:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6112 Income from operation of aircraft by an enterprise of one Contracting State is not taxable in the other State unless the aircraft is operated wholly or mainly within that other State; this rule also covers participations in pools. A mutual understanding provides that, for specified prior years/accounting periods, taxes paid or payable by a designated airline of one State shall be refunded or not charged by the other State, with designated airlines identified for each Contracting State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6112