https://www.taxtmi.com/acts?id=44693 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's State, except that profits from a voyage principally transporting passengers or goods between places in the other Contracting State may be taxed in that other State. Qualifying profits include carriage of passengers, mail, livestock or goods, ticket sales on behalf of others, activities directly connected with transportation, incidental rental of ships or aircraft, container use and rental, participation in pools or joint operations, and interest connected with such operations; drilling rigs and non transport vessels are excluded. en-us Wed, 16 Oct 2024 13:13:29 +0530 Wed, 23 Oct 2024 16:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44693 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's State, except that profits from a voyage principally transporting passengers or goods between places in the other Contracting State may be taxed in that other State. Qualifying profits include carriage of passengers, mail, livestock or goods, ticket sales on behalf of others, activities directly connected with transportation, incidental rental of ships or aircraft, container use and rental, participation in pools or joint operations, and interest connected with such operations; drilling rigs and non transport vessels are excluded. Act-Rules DTAA Wed, 16 Oct 2024 13:13:29 +0530 https://www.taxtmi.com/acts?id=44693