https://www.taxtmi.com/acts?id=44879 Profits from operation or rental of ships or aircraft in international traffic and rental of containers incidental to that operation are taxable only in the enterprise's Contracting State; this includes participation in pools, joint businesses or international operating agencies. Interest directly connected to such operations is treated as operational profits and Article 11 does not apply if incidental. Profits from voyages between the ports of the other Contracting State and third countries may be taxed by that other State but such tax must be reduced by two-thirds. en-us Wed, 16 Oct 2024 16:29:06 +0530 Tue, 22 Oct 2024 15:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44879 Profits from operation or rental of ships or aircraft in international traffic and rental of containers incidental to that operation are taxable only in the enterprise's Contracting State; this includes participation in pools, joint businesses or international operating agencies. Interest directly connected to such operations is treated as operational profits and Article 11 does not apply if incidental. Profits from voyages between the ports of the other Contracting State and third countries may be taxed by that other State but such tax must be reduced by two-thirds. Act-Rules DTAA Wed, 16 Oct 2024 16:29:06 +0530 https://www.taxtmi.com/acts?id=44879