https://www.taxtmi.com/acts?id=43481 Notification gives domestic legal effect to an agreement for the avoidance of double taxation concerning income of enterprises operating aircraft. The Agreement defines key terms: enterprise of a Contracting State (designated or authorised airlines), "international traffic" (transport by such enterprises except when solely between places in the other Contracting State), and "operation of aircraft" (transport and directly connected activities). Undefined terms are to be given the meaning they have under the domestic tax laws of the applying Contracting State. en-us Thu, 11 Jul 2024 11:28:57 +0530 Thu, 30 Jan 2025 12:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43481 Notification gives domestic legal effect to an agreement for the avoidance of double taxation concerning income of enterprises operating aircraft. The Agreement defines key terms: enterprise of a Contracting State (designated or authorised airlines), "international traffic" (transport by such enterprises except when solely between places in the other Contracting State), and "operation of aircraft" (transport and directly connected activities). Undefined terms are to be given the meaning they have under the domestic tax laws of the applying Contracting State. Act-Rules DTAA Thu, 11 Jul 2024 11:28:57 +0530 https://www.taxtmi.com/acts?id=43481