Home Acts & Rules DTAA Agreements Swiss Confederation This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Article 8 - Air transport - Swiss ConfederationExtract 1 [Article 8 : Shipping and air transport 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.] --------------------------------------- Notes:- 1. Deleted Replaced vide Notification No. 62/2011, Dated 27-12-2011, before it was read as:- Article 8 : Air transport 1. Profits derived by an enterprise of a Contracting State from the operation of aircraft in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
|