Direct Tax Avoidance Agreements

UAR (Egypt)

Article VIII - Air transport - 1. Income derived from the operation of aircraft by an enterprise of one of the Contracting States shall not be taxed in the other ContractingState unless the aircraft is operated wholly or mainly between places within that other ContractingState.

2. Paragraph (1) shall likewise apply in respect of participations in pools of any kind by enterprises engaged in air transport.