https://www.taxtmi.com/acts?id=15058 Profits derived by an enterprise from the operation of ships or aircraft in international traffic are taxable only in the enterprise's State of residence; this rule covers participation in pools, joint businesses and international operating agencies, and extends to incidental container use, while interest integral to such operations is treated as operational profits and not subject to the separate interest provisions of Article 11. en-us Tue, 30 Aug 2011 14:23:35 +0530 Thu, 28 Nov 2024 12:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15058 Profits derived by an enterprise from the operation of ships or aircraft in international traffic are taxable only in the enterprise's State of residence; this rule covers participation in pools, joint businesses and international operating agencies, and extends to incidental container use, while interest integral to such operations is treated as operational profits and not subject to the separate interest provisions of Article 11. Act-Rules DTAA Tue, 30 Aug 2011 14:23:35 +0530 https://www.taxtmi.com/acts?id=15058