https://www.taxtmi.com/acts?id=17107 Profits derived by an enterprise from operating ships or aircraft in international traffic are taxable only in the enterprise's State and include carriage receipts, ticket sales on behalf of others, and incidental rentals; participation in pools or joint businesses is similarly covered. Supplementary activities such as container use, maintenance or rental are taxable only in the enterprise's State unless containers are used solely in the other State, and interest integral to the operation is treated as operational profit and excluded from separate interest rules. en-us Thu, 31 Jan 2013 16:21:55 +0530 Tue, 26 Nov 2024 16:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17107 Profits derived by an enterprise from operating ships or aircraft in international traffic are taxable only in the enterprise's State and include carriage receipts, ticket sales on behalf of others, and incidental rentals; participation in pools or joint businesses is similarly covered. Supplementary activities such as container use, maintenance or rental are taxable only in the enterprise's State unless containers are used solely in the other State, and interest integral to the operation is treated as operational profit and excluded from separate interest rules. Act-Rules DTAA Thu, 31 Jan 2013 16:21:55 +0530 https://www.taxtmi.com/acts?id=17107