https://www.taxtmi.com/acts?id=45253 Profits from the operation of ships or aircraft in international traffic are taxable only in the Contracting State of the enterprise and include income from participation in pools, joint businesses and international operating agencies; interest linked to such operations is treated as operational profits. "Profits from the operation of ships or aircraft in international traffic" cover transport of passengers, mail, livestock or goods by owners, lessees or charterers, sale of tickets for others, incidental leases, container use or rental, and other activities directly connected with such transportation. en-us Thu, 17 Oct 2024 18:26:42 +0530 Tue, 22 Oct 2024 17:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45253 Profits from the operation of ships or aircraft in international traffic are taxable only in the Contracting State of the enterprise and include income from participation in pools, joint businesses and international operating agencies; interest linked to such operations is treated as operational profits. "Profits from the operation of ships or aircraft in international traffic" cover transport of passengers, mail, livestock or goods by owners, lessees or charterers, sale of tickets for others, incidental leases, container use or rental, and other activities directly connected with such transportation. Act-Rules DTAA Thu, 17 Oct 2024 18:26:42 +0530 https://www.taxtmi.com/acts?id=45253