Shipping and air transport

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..... a pool, a joint business or an international operating agency. 3. Whenever companies from different countries have agreed to carry on an air transportation business together in the form of a consortium; the provisions of paragraph 1 shall apply to such part of the profits of the consortium as corresponds to the participation held in that consortium by a company that is a resident of a Contractin .....

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..... y to a permanent establishment of an enterprise of one Contracting State in the other Contracting State, shall be regarded as profits derived from the operation of ships or aircraft in international traffic. It is clarified that such interest shall not refer to interest on fund representing investments. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Tax .....

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