AIR TRANSPORT. 1. Income derived by an enterprise of a Contracting State from the operation of aircraft shall be taxable only in that Contracting State unless the aircraft is operated wholly or mainly between places within the other Contracting State.
Appears in 4 contracts
Samples: Taxation Avoidance Agreement, Agreement, Agreement
AIR TRANSPORT. 1. Income derived by an enterprise of a Contracting State from the operation of aircraft in international traffic shall be taxable only in that Contracting State unless the aircraft is operated wholly or mainly between places within the other Contracting State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, phl.hasil.gov.my
AIR TRANSPORT. 1. Income derived from the operation of aircraft in international traffic by an enterprise of a Contracting State from the operation of aircraft shall be taxable only exempt from tax in that the other Contracting State State, unless the aircraft is operated wholly or mainly solely between places within the other Contracting State.
Appears in 3 contracts
AIR TRANSPORT. 1. Income derived by an enterprise of a Contracting State from the operation of aircraft in international traffic by an enterprise of one of the Contracting States shall not be taxable only taxed in that Contracting State unless the aircraft is operated wholly or mainly between places within the other Contracting State.
Appears in 2 contracts
Samples: Double Taxation Agreement, www.incometaxindia.gov.in
AIR TRANSPORT. 1. Income derived by an enterprise of a Contracting State from the operation of aircraft by an enterprise of one of the Contracting States shall not be taxable only taxed in that the other Contracting State unless the aircraft is operated wholly or mainly between places within the that other Contracting State.
Appears in 2 contracts
Samples: www.incometaxindia.gov.in, www.incometaxindia.gov.in
