https://www.taxtmi.com/acts?id=45606 Income from the operation of ships or aircraft in international traffic by an enterprise of one Contracting State shall not be taxed in the other Contracting State, including receipts from carriage of passengers, mail, livestock and goods, ticket sales, activities directly connected with transportation, and leasing of ships or aircraft when incidental to transportation; interest directly connected with such operations is treated as exempt transport income and there is no withholding tax. The provision also covers container use, maintenance or rental incidental to carriage and income from participation in pools, joint businesses, or international operating agencies. en-us Fri, 18 Oct 2024 18:14:48 +0530 Wed, 23 Oct 2024 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45606 Income from the operation of ships or aircraft in international traffic by an enterprise of one Contracting State shall not be taxed in the other Contracting State, including receipts from carriage of passengers, mail, livestock and goods, ticket sales, activities directly connected with transportation, and leasing of ships or aircraft when incidental to transportation; interest directly connected with such operations is treated as exempt transport income and there is no withholding tax. The provision also covers container use, maintenance or rental incidental to carriage and income from participation in pools, joint businesses, or international operating agencies. Act-Rules DTAA Fri, 18 Oct 2024 18:14:48 +0530 https://www.taxtmi.com/acts?id=45606