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The Double Taxation Relief (Taxes on Income) (Papua New Guinea) Order 1991
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- 1991 No. 2882
- SCHEDULE
- ARTICLE 9
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ARTICLE 9Air transport
(1) Profits from the operation of aircraft in international traffic derived by an enterprise of a Contracting State shall be taxable only in that State.
(2) Where profits within paragraph (1) of this Article are derived by an enterprise of a Contracting State from participation in a pool, a joint venture or an international operating agency, the profits attributable to that enterprise shall be taxable only in that State.
(3) For the purpose of this Article the operation of aircraft in international traffic means any transport by an aircraft operated by an enterprise of a Contracting State except where the aircraft is operated solely between places in the other Contracting State.
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