https://www.taxtmi.com/acts?id=15119 Profits from operating ships or aircraft in international traffic by a resident are taxable only in that Contracting State; this exclusive taxing right also covers container use, maintenance or rental for international transport unless containers are used solely within the other State. Interest directly connected and integral to such operations is treated as operational profits and excluded from Article 11, and profits from participation in pools, joint businesses or international operating agencies are similarly subject to the exclusive taxing rule. en-us Tue, 30 Aug 2011 15:24:31 +0530 Fri, 22 Nov 2024 14:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15119 Profits from operating ships or aircraft in international traffic by a resident are taxable only in that Contracting State; this exclusive taxing right also covers container use, maintenance or rental for international transport unless containers are used solely within the other State. Interest directly connected and integral to such operations is treated as operational profits and excluded from Article 11, and profits from participation in pools, joint businesses or international operating agencies are similarly subject to the exclusive taxing rule. Act-Rules DTAA Tue, 30 Aug 2011 15:24:31 +0530 https://www.taxtmi.com/acts?id=15119