https://www.taxtmi.com/acts?id=16708 Offshore exploration or exploitation activities create a deemed business presence in the source State through a permanent establishment or fixed base, except where activities fall below an aggregate temporal threshold or are adjusted by aggregation rules for associated enterprises. Transportation and auxiliary-vessel profits are generally taxable only in the enterprise's resident State, though the source State may tax operations carried on there subject to a capped charge. Employment income for duties performed offshore is taxable in the source State, with an exception for short-term employment for nonresident employers and distinct rules for employment aboard transport or auxiliary vessels. en-us Mon, 25 Jun 2012 12:43:23 +0530 Tue, 27 Aug 2024 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16708 Offshore exploration or exploitation activities create a deemed business presence in the source State through a permanent establishment or fixed base, except where activities fall below an aggregate temporal threshold or are adjusted by aggregation rules for associated enterprises. Transportation and auxiliary-vessel profits are generally taxable only in the enterprise's resident State, though the source State may tax operations carried on there subject to a capped charge. Employment income for duties performed offshore is taxable in the source State, with an exception for short-term employment for nonresident employers and distinct rules for employment aboard transport or auxiliary vessels. Act-Rules DTAA Mon, 25 Jun 2012 12:43:23 +0530 https://www.taxtmi.com/acts?id=16708