Gains of an enterprise of a Contracting. State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that Contracting State.
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Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Gains of an enterprise of a Contracting. State from the alienation of ships ships, aircraft or aircraft rail or road transport vehicles operated in international traffic or trafficor movable property pertaining to the operation of such ships ofsuch ships, aircraft or aircraft rail or road transport vehicles, shall be taxable only in that Contracting State.
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Samples: Income Tax Agreement
Gains of an enterprise of a Contracting. State from the alienation of ships a ship or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft aircraft, shall be taxable only in that Contracting State.
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Gains of an enterprise of a Contracting. State from the alienation of ships ships, aircraft or aircraft rail or road transport vehicles operated in international traffic or movable property pertaining to the operation of such ships ships, aircraft or aircraft rail or road transport vehicles, shall be taxable only in that Contracting State.
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Gains of an enterprise of a Contracting. State from the alienation of ships or aircraft operated in international traffic traffic, boats engaged in inland waterways transport or movable property pertaining to the operation of such ships ships, aircraft or aircraft boats, shall be taxable only in that Contracting State.
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Samples: Double Taxation Agreement
Gains of an enterprise of a Contracting. State from the alienation of ships ships, aircraft or aircraft containers operated in international traffic or movable property pertaining to the operation of such ships ships, aircraft or aircraft containers, shall be taxable only in that Contracting State.
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Samples: Double Taxation Treaty
Gains of an enterprise of a Contracting. State from the alienation of ships ships, aircraft or aircraft road vehicles operated in international traffic traffic, or movable property pertaining to the operation of such ships ships, aircraft or aircraft road vehicles, shall be taxable only in that the Contracting StateState in which such enterprise is a resident.
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