https://www.taxtmi.com/acts?id=15088 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's Contracting State; management aboard a ship is deemed located in the state of the ship's home harbor or the operator's residence if no home harbor exists. Container income incidental to such operations is taxable only in the enterprise's Contracting State unless containers are used solely within the other Contracting State. Interest integral to international transport operations is treated as transport profits and Article 11 does not apply. The exclusive taxation rule covers participation in pools, joint businesses, and international operating agencies. en-us Tue, 30 Aug 2011 14:35:29 +0530 Sat, 30 Nov 2024 11:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15088 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's Contracting State; management aboard a ship is deemed located in the state of the ship's home harbor or the operator's residence if no home harbor exists. Container income incidental to such operations is taxable only in the enterprise's Contracting State unless containers are used solely within the other Contracting State. Interest integral to international transport operations is treated as transport profits and Article 11 does not apply. The exclusive taxation rule covers participation in pools, joint businesses, and international operating agencies. Act-Rules DTAA Tue, 30 Aug 2011 14:35:29 +0530 https://www.taxtmi.com/acts?id=15088