https://www.taxtmi.com/acts?id=44631 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's State of residence; this rule also covers profits from participation in pools, joint businesses, and international operating agencies. Profits from use, maintenance, or rental of containers used in international traffic are taxable only in the resident State unless containers are used solely within the other State. Interest directly connected to ship or aircraft operations is treated as operational profits and excluded from other general income provisions. en-us Wed, 16 Oct 2024 12:11:09 +0530 Tue, 22 Oct 2024 16:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44631 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's State of residence; this rule also covers profits from participation in pools, joint businesses, and international operating agencies. Profits from use, maintenance, or rental of containers used in international traffic are taxable only in the resident State unless containers are used solely within the other State. Interest directly connected to ship or aircraft operations is treated as operational profits and excluded from other general income provisions. Act-Rules DTAA Wed, 16 Oct 2024 12:11:09 +0530 https://www.taxtmi.com/acts?id=44631