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    <title>Agreement between the Government of the Republic of India and the Government of the United Arab Emirates for the avoidance of double taxation of income derived from international air transport</title>
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    <description>Agreement exempts income of an enterprise derived from the operation of aircraft in international traffic from taxation in the other Contracting State, treats interest directly connected with such operations as operational income, assigns taxable gains from alienation of aircraft and related equipment to the State of residence of the enterprise, and limits taxation of remuneration for employment aboard aircraft to the State where the air transport enterprise is managed and controlled, subject to employee residency rules.</description>
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      <description>Agreement exempts income of an enterprise derived from the operation of aircraft in international traffic from taxation in the other Contracting State, treats interest directly connected with such operations as operational income, assigns taxable gains from alienation of aircraft and related equipment to the State of residence of the enterprise, and limits taxation of remuneration for employment aboard aircraft to the State where the air transport enterprise is managed and controlled, subject to employee residency rules.</description>
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