https://www.taxtmi.com/acts?id=18207 Profits from operation of ships or aircraft in international traffic are taxable only in the enterprise's Contracting State, including profits from use, maintenance or rental of containers and related equipment; interest on investments made as an integral part of such operations is treated as operating profits and excluded from the separate interest provision, and the exclusive taxing rule also applies to pools, joint businesses and international operating agencies. en-us Fri, 21 Mar 2014 17:06:46 +0530 Mon, 25 Nov 2024 17:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18207 Profits from operation of ships or aircraft in international traffic are taxable only in the enterprise's Contracting State, including profits from use, maintenance or rental of containers and related equipment; interest on investments made as an integral part of such operations is treated as operating profits and excluded from the separate interest provision, and the exclusive taxing rule also applies to pools, joint businesses and international operating agencies. Act-Rules DTAA Fri, 21 Mar 2014 17:06:46 +0530 https://www.taxtmi.com/acts?id=18207