https://www.taxtmi.com/acts?id=44910 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's Contracting State; a shipboard place of effective management is deemed located in the State of the ship's home harbour or the operator's residence if no home harbour exists. 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. Paragraph 1's exclusive taxing rule also covers pools, joint businesses and international operating agencies. en-us Wed, 16 Oct 2024 16:52:11 +0530 Tue, 22 Oct 2024 14:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44910 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's Contracting State; a shipboard place of effective management is deemed located in the State of the ship's home harbour or the operator's residence if no home harbour exists. 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. Paragraph 1's exclusive taxing rule also covers pools, joint businesses and international operating agencies. Act-Rules DTAA Wed, 16 Oct 2024 16:52:11 +0530 https://www.taxtmi.com/acts?id=44910