https://www.taxtmi.com/acts?id=44724 Profits from the operation of ships or aircraft in international traffic are taxable only in the enterprise's State of residence; income from use, maintenance or rental of containers used in international traffic is likewise taxable only in the resident State unless used solely within the other Contracting State. Interest connected with such operations is treated as operating profits and excluded from the Article on interest, and paragraph 1's exclusive residence-state rule also covers participation in pools, joint businesses and international operating agencies. en-us Wed, 16 Oct 2024 14:19:48 +0530 Tue, 22 Oct 2024 15:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44724 Profits from the operation of ships or aircraft in international traffic are taxable only in the enterprise's State of residence; income from use, maintenance or rental of containers used in international traffic is likewise taxable only in the resident State unless used solely within the other Contracting State. Interest connected with such operations is treated as operating profits and excluded from the Article on interest, and paragraph 1's exclusive residence-state rule also covers participation in pools, joint businesses and international operating agencies. Act-Rules DTAA Wed, 16 Oct 2024 14:19:48 +0530 https://www.taxtmi.com/acts?id=44724