https://www.taxtmi.com/acts?id=6113 Income derived from the operation of ships by an enterprise of one Contracting State is generally exempt from taxation in the other Contracting State unless the ships are operated wholly or mainly between places within that other Contracting State, creating a territorial nexus condition for source-state taxing rights. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Dec 2024 12:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6113 Income derived from the operation of ships by an enterprise of one Contracting State is generally exempt from taxation in the other Contracting State unless the ships are operated wholly or mainly between places within that other Contracting State, creating a territorial nexus condition for source-state taxing rights. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6113