Profits of an enterprise of a Contracting. State described in paragraph 1 from the use, maintenance, or rental of containers (including trailers, barges, and related equipment for the transport of containers) used in connection with the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 4 contracts
Samples: Agreement for Avoidance of Double Taxation of Income, Agreement for Avoidance of Double Taxation of Income, Agreement for Avoidance of Double Taxation of Income and the Prevention of Fiscal Evasion
Profits of an enterprise of a Contracting. State described in paragraph 1 from the use, maintenance, or rental of containers (including trailers, barges, and related equipment for the transport of containers) used in connection with the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State, except to the extent that those containers are used for transport solely between places within the other Contracting State.
Appears in 3 contracts
Samples: Income Tax Convention, Income Tax Convention, Income Tax Convention
Profits of an enterprise of a Contracting. State described in paragraph 1 from the use, maintenance, maintenance or rental of containers (including trailers, barges, and related equipment for the transport of containers) used in connection with the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation
Profits of an enterprise of a Contracting. State described in paragraph 1 from the use, maintenance, or rental of containers (including trailers, barges, and related equipment for the transport of containers) used in connection with the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 2 contracts
Samples: Income Tax Convention, Income Tax Convention
Profits of an enterprise of a Contracting. State described in paragraph 1 (1) from the use, maintenance, or rental of containers (including trailers, barges, barges and related equipment for the transport of containers) used in connection with the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for Avoidance of Double Taxation
Profits of an enterprise of a Contracting. State described in paragraph 1 from the use, maintenance, maintenance or rental of containers (including trailers, barges, trailers and related equipment for the transport of containers) used in connection with for the operation transport of ships goods or aircraft in international traffic merchandise shall be taxable only in that Contracting State, except insofar as those containers or trailers and related equipment are used for transport solely between places within the other Contracting State.
Appears in 1 contract
Profits of an enterprise of a Contracting. State described in paragraph 1 from the use, maintenance, or rental of containers (including trailers, barges, barges and related equipment for the transport of containers) used in connection with the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
