https://www.taxtmi.com/acts?id=44754 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's State of residence. Profits from use, maintenance or rental of containers used for international transport are taxable only in the resident State unless containers are used solely within the other State. Interest integral to such operations is treated as operational profits and not subject to separate interest provisions. Residence-based exclusivity also covers participation in pools, joint businesses and international operating agencies. en-us Wed, 16 Oct 2024 14:47:02 +0530 Tue, 22 Oct 2024 13:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44754 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's State of residence. Profits from use, maintenance or rental of containers used for international transport are taxable only in the resident State unless containers are used solely within the other State. Interest integral to such operations is treated as operational profits and not subject to separate interest provisions. Residence-based exclusivity also covers participation in pools, joint businesses and international operating agencies. Act-Rules DTAA Wed, 16 Oct 2024 14:47:02 +0530 https://www.taxtmi.com/acts?id=44754