Article 8 - International Shipping and Air Transport

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Article 8 ] The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. [ Para 2 of Article 8 ] As per UN Model Tax Convention Article 8 ( Alternative A ) Article 8 (Alternative A) of the United Nations Model Convention reproduces Article 8 of the OECD Model Convention. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... with such allocation shall then be reduced by ___ per cent. (The percentage is to be established through bilateral negotiations.). [ Para 2 of Article 8( Alternative B ) ] The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. [ Para 3 of Article 8 (Alternative B) ] As per India .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X