https://www.taxtmi.com/acts?id=20278 Profits from operating ships or aircraft in international traffic are taxable only in the Contracting State of the enterprise's place of effective management; if that place is aboard a ship it is deemed to be in the State of the ship's home harbor or the operator's residence. Income from use, maintenance, or rental of containers used in international traffic is taxable only in the resident State unless used solely in the other State. Interest integral to transport operations is treated as operational profits, and the exclusive taxing rule covers participation in pools, joint businesses, and international operating agencies. en-us Mon, 28 Dec 2015 12:30:47 +0530 Tue, 26 Nov 2024 15:53:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20278 Profits from operating ships or aircraft in international traffic are taxable only in the Contracting State of the enterprise's place of effective management; if that place is aboard a ship it is deemed to be in the State of the ship's home harbor or the operator's residence. Income from use, maintenance, or rental of containers used in international traffic is taxable only in the resident State unless used solely in the other State. Interest integral to transport operations is treated as operational profits, and the exclusive taxing rule covers participation in pools, joint businesses, and international operating agencies. Act-Rules DTAA Mon, 28 Dec 2015 12:30:47 +0530 https://www.taxtmi.com/acts?id=20278