https://www.taxtmi.com/acts?id=52150 Profits of a resident enterprise from operating ships or aircraft in international traffic are taxable only in the enterprise's State; this includes designated national transport enterprises. Container use, maintenance or rental profits are taxable only in the resident State unless containers are used solely within the other State. Interest directly connected with ship or aircraft operations is treated as operational profits and excluded from Article 11. The rule also covers participation in pools, joint businesses and international operating agencies. en-us Tue, 04 Nov 2025 17:26:22 +0530 Tue, 04 Nov 2025 17:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52150 Profits of a resident enterprise from operating ships or aircraft in international traffic are taxable only in the enterprise's State; this includes designated national transport enterprises. Container use, maintenance or rental profits are taxable only in the resident State unless containers are used solely within the other State. Interest directly connected with ship or aircraft operations is treated as operational profits and excluded from Article 11. The rule also covers participation in pools, joint businesses and international operating agencies. Act-Rules DTAA Tue, 04 Nov 2025 17:26:22 +0530 https://www.taxtmi.com/acts?id=52150