Profits of an enterprise. of a Contracting State from the use, maintenance, or rental of containers (including trailers, barges and related equipment for the transport of containers) used in international traffic shall be taxable only in that State.
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Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Profits of an enterprise. of a Contracting State from the use, maintenance, maintenance or rental of containers (including trailers, barges and related equipment for the transport of containers) used for the transport of goods or merchandise in international traffic shall be taxable only in that State, except where such containers are used for the transport of goods or merchandise solely between places within the other Contracting State.
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Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
Profits of an enterprise. of a Contracting State from the use, maintenance, or rental of containers (including trailers, barges barges, and related equipment for the transport of containers) used in international traffic shall be taxable only in that State.
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Profits of an enterprise. of a Contracting State from the use, maintenance, maintenance or rental of containers (including trailers, barges trailers and related equipment for the transport of containers) used in international traffic for the transport of goods or 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.
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