https://www.taxtmi.com/acts?id=45069 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's State of residence; if effective management is aboard a ship, it is deemed located in the State of the home harbour or the operator's resident State. Container income used in international transport is taxable only in the resident State unless used solely within the other State. Interest integral to operations is treated as operational profits and Article 11 does not apply; the resident-State rule also covers pools, joint businesses and international operating agencies. en-us Wed, 16 Oct 2024 18:23:57 +0530 Tue, 22 Oct 2024 14:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45069 Profits from operating ships or aircraft in international traffic are taxable only in the enterprise's State of residence; if effective management is aboard a ship, it is deemed located in the State of the home harbour or the operator's resident State. Container income used in international transport is taxable only in the resident State unless used solely within the other State. Interest integral to operations is treated as operational profits and Article 11 does not apply; the resident-State rule also covers pools, joint businesses and international operating agencies. Act-Rules DTAA Wed, 16 Oct 2024 18:23:57 +0530 https://www.taxtmi.com/acts?id=45069