https://www.taxtmi.com/acts?id=18001 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's Contracting State; aboard-ship effective management is deemed located in the State of the ship's home harbor or the operator's residence if no home harbor exists. Use, maintenance or rental of containers incidental to international transport and interest integral to such operations are treated as transport profits, with the interest excluded from the scope of Article 11, and participation in pools or joint businesses similarly covered. en-us Mon, 22 Jul 2013 16:42:56 +0530 Mon, 18 Nov 2024 12:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18001 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's Contracting State; aboard-ship effective management is deemed located in the State of the ship's home harbor or the operator's residence if no home harbor exists. Use, maintenance or rental of containers incidental to international transport and interest integral to such operations are treated as transport profits, with the interest excluded from the scope of Article 11, and participation in pools or joint businesses similarly covered. Act-Rules DTAA Mon, 22 Jul 2013 16:42:56 +0530 https://www.taxtmi.com/acts?id=18001