INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 21 contracts
Samples: Agreement, Agreement, Treaty Series 2016
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 18 contracts
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 11 contracts
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of a Contracting State from the operation of ships ships, aircraft or aircraft road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 7 contracts
Samples: Agreement, www.hacienda.gob.es, www.esteri.sm
INTERNATIONAL TRAFFIC. (1. ) Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 7 contracts
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships ships, aircraft or aircraft road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 6 contracts
Samples: Agreement, Mutual Agreement, www.hacienda.gob.es
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships ships, aircraft or aircraft road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 5 contracts
Samples: Agreement, Signed On, internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships ships, aircraft, railway or aircraft road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 5 contracts
Samples: Agreement, mof.ge, qfc-cdn.azureedge.net
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships or aircraft aircraft, in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 4 contracts
Samples: internationaltaxtreaty.com, www.ris.bka.gv.at, www.ris.bka.gv.at
INTERNATIONAL TRAFFIC. (1. ) Profits derived by a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 3 contracts
Samples: www.ris.bka.gv.at, www.parlament.gv.at, internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management head office of the enterprise is situated.
Appears in 3 contracts
Samples: Double Taxation Agreement, www.chinatax.gov.cn, www.ujp.gov.mk
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships or aircraft in international traffic carried on by an enterprise of a Contracting State shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 3 contracts
Samples: www.mof.go.jp, www.mof.go.jp, www.mofa.go.jp
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships ships, aircraft, railway or aircraft road vehicle transport in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 3 contracts
Samples: Agreement, www.sfs.md, www.rs.ge
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise which is a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement, internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of a Contracting State from the operation of ships aircraft, road or aircraft railway vehicles in international traffic shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships ships, aircraft, road or aircraft railway vehicles in international traffic by an enterprise of a Contracting State shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of head office (i. e. effective management management) of the enterprise is situated.
Appears in 2 contracts
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships ships, aircraft, road or aircraft railway vehicles in international traffic shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 2 contracts
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft or road vehicle in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 2 contracts
Samples: www.mofa.go.jp, www.mofa.go.jp
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of a Contracting State from the operation of ships ships, aircraft, railway or aircraft road transport vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 2 contracts
Samples: internationaltaxtreaty.com, Agreement
INTERNATIONAL TRAFFIC. 1. Profits of a resident of a Contracting State from the operation of ships ships, aircraft or aircraft road transport vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 2 contracts
Samples: www.sars.gov.za, internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits derived by a resident of a Contracting State from the operation of ships ships, aircraft, railway or aircraft road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 2 contracts
Samples: internationaltaxtreaty.com, auditors.am
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise from the operation or rental of ships ships, aircraft, rail or aircraft road transport vehicles in international traffic and rental of containers and related equipment which is incidental to the operation ships, aircraft, rail or road transport vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, Tax Agreement
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships ships, aircraft, road or aircraft railway vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 2 contracts
Samples: Agreement, www.ujp.gov.mk
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of a Contracting State from the operation of ships ships, boats, aircraft, or aircraft road and railway vehicles, in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 2 contracts
Samples: Tax Agreement, www.rs.ge
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships ships, aircraft or aircraft railway vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 2 contracts
Samples: internationaltaxtreaty.com, internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits derived by a resident of Contracting State from the operation of ships ships, aircraft or aircraft road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships ships, aircraft or aircraft road vehicle in international traffic shall be taxable only in the Contracting State in which the place of effective management head office of the enterprise is situated.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, Agreement
INTERNATIONAL TRAFFIC. (1. ) Profits from the operation of ships ships, aircraft or aircraft road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 2 contracts
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 2 contracts
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships ships, boats, aircraft, road or aircraft railway vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships or aircraft ships, boats, aircraft, railway and road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: mattarlaw.com
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft ships, boat, aircraft, railway and road vehicles in international traffic shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 1 contract
Samples: auditors.am
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships ships, aircrafts or aircraft road transport vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: Agreement
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships ships, aircraft or aircraft road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated...
Appears in 1 contract
Samples: auditors.am
INTERNATIONAL TRAFFIC. 1. Profits Income or profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 1 contract
Samples: Taxation Avoidance Agreement
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships ships, boats, aircraft or aircraft vehicles in international traffic by a resident of a Contracting State shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of a Contracting State from the operation of ships ships, aircraft, road or aircraft railway vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: ngmszakmaiteruletek.kormany.hu
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft and aircrafts in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic traffic, as the case may be, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: www.incometaxindia.gov.in
INTERNATIONAL TRAFFIC. (1. ) Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in the that Contracting State State, in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: Iran Double Taxation Agreement
INTERNATIONAL TRAFFIC. 1. Profits derived by a resident of a Contracting State from the operation of ships ships, aircraft or aircraft road vehicles in international traffic shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 1 contract
Samples: internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships aircraft, railway or aircraft in international traffic road transport vehicle derived by a resident of a Contracting State shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: Agreement
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation or rental of ships boats, aircrafts, or aircraft rail or road transport vehicles in international traffic and the rental of containers and related equipment which is incidental to the operation of ships, boats, aircraft, rail or road transport vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: Agreement
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships or aircraft aircrafts in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: Agreement
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships or aircraft aircrafts in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.. For the purposes of this Article, profits from the operation of ships or aircraft in international traffic include:
Appears in 1 contract
Samples: Agreement
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships ships, boats, aircraft or aircraft rail and road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: www.hacienda.gob.es
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of a Contracting State from the operation of ships ships, boats or aircraft in international traffic shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 1 contract
Samples: www.nalog.ru
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships ships, aircraft or aircraft rail or road transport vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: www.burs.org.bw
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships ships, boats, aircraft or aircraft road transport vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits The profits from the operation of ships ships, boats, airplanes, railway or aircraft road vehicles in international traffic shall be taxable are liable to tax only in the Contracting State in which the place seat of effective management the actual (main) headquarters of the enterprise is situated.
Appears in 1 contract
Samples: internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise which is a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: Agreement
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships or aircraft ships, aircraft, railway and road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: mattarlaw.com
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of a Contracting State from the operation of ships ships, aircraft, railway or aircraft road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: Agreement
INTERNATIONAL TRAFFIC. 1. l. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: www.sif.admin.ch
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships or ships, aircraft and road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: mattarlaw.com
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of Contracting State from the operation of ships ships, boats, aircraft or aircraft road and railway vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: Agreement
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of a Contracting State from the operation of ships aircraft or aircraft road vehicle in international traffic shall be taxable only in the Contracting State in which the place of the effective management of the enterprise is situated.
Appears in 1 contract
Samples: download1.fbr.gov.pk
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships ships, boats or aircraft aircraft, road or railway vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: auditors.am
INTERNATIONAL TRAFFIC. 1. Profits The profits of an enterprise of a Contracting State from the operation of ships ships, aircraft or aircraft road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: Agreement
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships ships, boats, aircraft, road or aircraft railway vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: auditors.am
INTERNATIONAL TRAFFIC. 1. Profits The income or profits derived from the operation of ships or vehicles and aircraft in international traffic shall be taxable only in the Contracting State in of which the place of effective management of the enterprise operating such vehicles or aircraft is situateda resident.
Appears in 1 contract
Samples: Tax Agreement
INTERNATIONAL TRAFFIC. 1. Profits derived by an enterprise of a Contracting State from the operation of ships ships, boats, aircraft, or aircraft road vehicles, and railway, in international traffic shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 1 contract
Samples: Agreement
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships ships, aircraft, road or aircraft railway transport vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: auditors.am
INTERNATIONAL TRAFFIC. 1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. Those profits shall include profits derived by the enterprise from the use, maintenance or rental of containers used for the transport of goods or merchandise in international traffic where such use, maintenance or rental as the case may be, is incidental to the operation of ships or aircraft in international traffic.
Appears in 1 contract
Samples: www.caribbeanelections.com
INTERNATIONAL TRAFFIC. 1. Profits from the operation in international traffic of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedsituated .
Appears in 1 contract
Samples: internationaltaxtreaty.com
INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships aircraft, road or aircraft railway vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: Agreement