https://www.taxtmi.com/acts?id=41706 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's State of residence; inland transport forming part of international operations is treated similarly. Income from use, maintenance or rental of containers incidental to international operations is taxable only in the resident State unless containers are used solely within the other Contracting State. Interest integral and incidental to the operation of ships or aircraft is treated as profits from those operations and not subject to separate interest provisions. Profits from pools, joint businesses or international operating agencies are covered by the same rule. en-us Fri, 05 May 2023 16:31:58 +0530 Fri, 08 Nov 2024 14:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41706 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's State of residence; inland transport forming part of international operations is treated similarly. Income from use, maintenance or rental of containers incidental to international operations is taxable only in the resident State unless containers are used solely within the other Contracting State. Interest integral and incidental to the operation of ships or aircraft is treated as profits from those operations and not subject to separate interest provisions. Profits from pools, joint businesses or international operating agencies are covered by the same rule. Act-Rules DTAA Fri, 05 May 2023 16:31:58 +0530 https://www.taxtmi.com/acts?id=41706