https://www.taxtmi.com/acts?id=34172 Profits from operation of ships or aircraft in international traffic are taxable only in the enterprise's Contracting Party, except that profits derived in the other Contracting Party from ship operations may be taxed there subject to a prescribed reduction; the rule also covers participation in pools, joint businesses and international operating agencies and expressly includes revenues from transport and incidental services, interest tied to operations, and incidental container leasing. en-us Fri, 28 Dec 2018 16:38:38 +0530 Thu, 21 Nov 2024 10:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=34172 Profits from operation of ships or aircraft in international traffic are taxable only in the enterprise's Contracting Party, except that profits derived in the other Contracting Party from ship operations may be taxed there subject to a prescribed reduction; the rule also covers participation in pools, joint businesses and international operating agencies and expressly includes revenues from transport and incidental services, interest tied to operations, and incidental container leasing. Act-Rules DTAA Fri, 28 Dec 2018 16:38:38 +0530 https://www.taxtmi.com/acts?id=34172