https://www.taxtmi.com/acts?id=18158 Profits from operation of ships or aircraft in international traffic are taxable only in the enterprise's State of residence; aboard-ship effective management is attributed to the State of the home harbor or the operator's residence; container income used in international traffic is taxable only in the resident State unless used solely within the other State; interest integral to such operations is treated as operational profits and Article 11 does not apply; the rule also covers pools, joint businesses and international operating agencies. en-us Thu, 13 Feb 2014 12:06:55 +0530 Tue, 25 Nov 2025 16:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18158 Profits from operation of ships or aircraft in international traffic are taxable only in the enterprise's State of residence; aboard-ship effective management is attributed to the State of the home harbor or the operator's residence; container income used in international traffic is taxable only in the resident State unless used solely within the other State; interest integral to such operations is treated as operational profits and Article 11 does not apply; the rule also covers pools, joint businesses and international operating agencies. Act-Rules DTAA Thu, 13 Feb 2014 12:06:55 +0530 https://www.taxtmi.com/acts?id=18158