https://www.taxtmi.com/acts?id=8871 Profits from operation of ships or aircraft in international traffic are taxable only in the enterprise's Contracting State; the same applies to profits from use, maintenance or rental of containers used in international traffic unless used solely within the other State. Interest directly connected and incidental to such operations is regarded as profits from those operations and Article 11 does not apply. Profits from participation in a pool, joint business or international operating agency fall under the same residence-state exclusivity. en-us Sat, 21 Jun 2008 11:25:01 +0530 Wed, 06 Nov 2024 15:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8871 Profits from operation of ships or aircraft in international traffic are taxable only in the enterprise's Contracting State; the same applies to profits from use, maintenance or rental of containers used in international traffic unless used solely within the other State. Interest directly connected and incidental to such operations is regarded as profits from those operations and Article 11 does not apply. Profits from participation in a pool, joint business or international operating agency fall under the same residence-state exclusivity. Act-Rules DTAA Sat, 21 Jun 2008 11:25:01 +0530 https://www.taxtmi.com/acts?id=8871