Article 8 - Air transport - Kenya (Old - Effective upto 29-08-2017)

Article 8 : Air transport 1. Profits derived by an enterprise of a ContractingState from the operation of aircraft in international traffic shall be taxable only in the ContractingState in which the place of effective management of the enterprise is situated. 2. The provisions of paragraph 1 of this article shall also apply to a share of the profits from the operation of aircraft in international traffic derived by an enterprise of a ContractingState through participation in a pooled service, in a joint air transport operation or in an international operating agency. 3. For the purposes of paragraph 1, interest on funds directly connected with the operation of aircraft in international traffic shall be regarded as income from the operation of such aircraft, and the provisions of article 12 shall not apply in relation to such interest.