https://www.taxtmi.com/acts?id=43947 Profits from operating ships or aircraft in international traffic are taxable only in the Contracting State of the enterprise; if a shipping enterprise's place of effective management is aboard a ship, it is treated as located in the State of the ship's home harbour or, absent a home harbour, the State of the operator's residence. The exclusive taxation rule also covers participation in pools, joint businesses and international operating agencies. en-us Wed, 28 Aug 2024 12:42:40 +0530 Wed, 28 Aug 2024 12:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43947 Profits from operating ships or aircraft in international traffic are taxable only in the Contracting State of the enterprise; if a shipping enterprise's place of effective management is aboard a ship, it is treated as located in the State of the ship's home harbour or, absent a home harbour, the State of the operator's residence. The exclusive taxation rule also covers participation in pools, joint businesses and international operating agencies. Act-Rules DTAA Wed, 28 Aug 2024 12:42:40 +0530 https://www.taxtmi.com/acts?id=43947