Common use of INTERNATIONAL TRANSPORT Clause in Contracts

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships, aircraft or road-transport vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships, ships or aircraft or road-transport vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships, aircraft aircraft, railway or road-transport road vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits derived from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise which is a resident of a Contracting State from the operation of ships, aircraft or road-transport vehicles road vehicle in international traffic shall be taxable only in that Contracting State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships, ships or aircraft or road-transport vehicles in international traffic shall be taxable only in that Statethe Contracting State in which the place of effective management of the enterprise is situated. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships, aircraft or road-road transport vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships, aircraft boats or road-transport aircraft, or road vehicles in international traffic shall be taxable only in that State. 2. For the purposes of this Article, profits from the operation of ships, boats or aircraft, or road vehicles in international traffic include profits from the rental on a full (time or voyage) basis or on a bareboat basis of ships, boats or aircraft, or road vehicles when used in international traffic, where profits from such rental are incidental to the profits referred to in paragraph 1. 3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships, boats, aircraft or road-transport vehicles in international traffic shall be taxable only in that Contracting State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits Profits, of an enterprise of a Contracting State from the operation of ships, ships or aircraft or road-transport vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships, ships or aircraft or road-transport vehicles in international traffic shall be taxable only in that State. 2. For the purposes of this Article, profits derived from the operation of ships or aircraft in international traffic include profits derived from the rental of ships or aircraft if such ships or aircraft are operated in international traffic or if such rental profits are incidental to other profits described in paragraph 1 of this Article. 3. The provisions of paragraph 1 of this Article shall also apply to profits from participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits from the operation of ships, aircraft, railway and road vehicles in international traffic by an enterprise of a Contracting State from the operation of ships, aircraft or road-transport vehicles in international traffic shall be taxable only in that Contracting State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships, aircraft or roadaircraft, rail-transport vehicles or road vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to income of an enterprise that operates ships, aircraft, rail-transport vehicles or road vehicles in international traffic that is derived from the use, maintenance or rental of containers (including trailers, barges and related equipment for the transport of containers) used for the transportation of goods or merchandise in international traffic. 3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits ⇨Paragraph 1 provides that profits of an enterprise of a Contracting State from the operation of ships, aircraft ships aircrafts or road-rail or road transport vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to ⇨Paragraph 2 provides that profits from participation the operation of ships, aircraft or rail or road transport vehicles in a pool, a joint business international traffic shall include profits derived from the rental of rail or an international operating agencyroad transport vehicles.

INTERNATIONAL TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships, aircraft or road-transport road vehicles in international traffic traffic, shall be taxable only in that Statethe Contracting State where the head office of the permanent establishment is situated. 2. The provisions of paragraph 1 of this Article, shall also apply to profits derived from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships, ships or aircraft or road-transport vehicles in international traffic shall be taxable only in that Contracting State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships, aircraft aircraft, railway or road-transport road vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 I shall also apply to profits from participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of Profit derived by an enterprise of a Contracting State from the operation of ships, aircraft or road-transport road vehicles in international traffic traffic, shall be taxable only in that Statethe Contracting State where such enterprise is a resident. 2. The provisions of paragraph 1 of this Article shall also apply to profits derived from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. ‌‌ 1. Profits of derived by an enterprise of a Contracting State from the operation of ships, aircraft aircraft, railway or road-transport road vehicles in international traffic shall be taxable only in that Contracting State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits from the operation of ships or aircrafts in international traffic by an enterprise of a Contracting State from the operation of ships, aircraft or road-transport vehicles in international traffic shall be taxable only in that Contracting State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships, aircraft aircraft, railway or road-transport road vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships, aircraft or road-road transport vehicles in international traffic shall be taxable only in that State. 2. Profits of an enterprise of a Contracting State from the operation of boats engaged in inland waterways transport shall be taxable only in that State. 3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. (1. ) Profits of derived by an enterprise of a Contracting State from the operation of ships, ships or aircraft or road-transport vehicles in international traffic shall be taxable only in that State. (2. ) The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships, aircraft or road-transport road vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships, aircraft aircraft, railway or road-road transport vehicles in international traffic shall be taxable only in the Contracting State in which the place of management of the enterprise is situated. 2. Profits derived from operating ships, aircraft and road vehicles mainly for transport of passengers and merchandise between places in the same Contracting State, shall be taxable in that State. 23. The provisions of paragraph 1 of this Article shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships, aircraft or road-transport road vehicles in international traffic shall be taxable only in that State. 2. For the purposes of this Article, profits derived by an enterprise of a Contracting State from the operation of aircraft in international traffic shall include inter alia profits derived from the use or rental of containers, if such profits are incidental to the profits to which the provisions of paragraph 1 apply. 3. The provisions of paragraph 1 of this Article shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships, aircraft aircraft, railway or road-road transport vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships, aircraft or road-transport vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from participation in a pool, a joint business or an international operating agency.business

INTERNATIONAL TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships, aircraft aircraft, railway or road-transport road vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships, aircraft or road-transport vehicles in international traffic shall be taxable only in that State. 2. Profits derived by an enterprise of a Contracting State from the operation of ships in international traffic may be taxed in the other Contracting State, but the tax imposed in that other State shall be reduced by an amount equal to 50 per cent thereof. 3. The provisions of paragraph paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships, aircraft aircraft, railway or road-road transport vehicles in international traffic transport shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise derived by a resident of a Contracting State from the operation of ships, aircraft or road-transport vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits derived from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships, aircraft or road-transport road vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 of this Article shall also apply to profits derived from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. (1. ) Profits of derived by an enterprise of a Contracting State from the operation of ships, . aircraft or road-transport road vehicles in international traffic shall be taxable only in that State. (2. ) The provisions of paragraph 1 (1) of this Article shall also apply to profits derived from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships, ships or aircraft or road-transport vehicles in international traffic shall be taxable only in that Statethe Contracting State in which the place of effective management of the enterprise is situated. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. 1. Where

INTERNATIONAL TRANSPORT. 1. Profits of derived by an enterprise which is a resident of a Contracting State from the operation of ships, aircraft or road-transport vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

INTERNATIONAL TRANSPORT. 1. Profits The profits of an enterprise of a Contracting State from the operation of ships, aircraft or road-transport road vehicles in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.