https://www.taxtmi.com/acts?id=45004 Profits from operating ships and aircraft in international traffic by an enterprise of a Contracting State are taxable only in that State; this covers profits from use, maintenance or rental of containers and related equipment. Interest on investments made as an integral part of that business is treated as profits from such operations and is subject to the same exclusive taxing rule. The rule additionally applies to profits from participation in pools, joint businesses or international operating agencies connected with international transport. en-us Wed, 16 Oct 2024 17:52:20 +0530 Tue, 22 Oct 2024 12:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45004 Profits from operating ships and aircraft in international traffic by an enterprise of a Contracting State are taxable only in that State; this covers profits from use, maintenance or rental of containers and related equipment. Interest on investments made as an integral part of that business is treated as profits from such operations and is subject to the same exclusive taxing rule. The rule additionally applies to profits from participation in pools, joint businesses or international operating agencies connected with international transport. Act-Rules DTAA Wed, 16 Oct 2024 17:52:20 +0530 https://www.taxtmi.com/acts?id=45004