https://www.taxtmi.com/acts?id=43454 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's Contracting State; interest on investments that are directly connected and integral to such operations is treated as profits from the operation and excluded from Article 11; and profits from participation in a pool, joint business, or international operating agency are taxable only to the extent attributable to the participant in proportion to its share. en-us Mon, 08 Jul 2024 16:19:52 +0530 Wed, 04 Dec 2024 17:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43454 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's Contracting State; interest on investments that are directly connected and integral to such operations is treated as profits from the operation and excluded from Article 11; and profits from participation in a pool, joint business, or international operating agency are taxable only to the extent attributable to the participant in proportion to its share. Act-Rules DTAA Mon, 08 Jul 2024 16:19:52 +0530 https://www.taxtmi.com/acts?id=43454