SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 27 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Statethe Contracting State in which the place of effective management of the enterprise is situated.
Appears in 26 contracts
Samples: Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 14 contracts
Samples: Income and Capital Tax Convention, Agreement for the Avoidance of Double Taxation, Income Tax Agreement
SHIPPING AND AIR TRANSPORT. Profits derived by of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 12 contracts
Samples: Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
SHIPPING AND AIR TRANSPORT. 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 that Statethe Contracting State in which the place of effective management of the enterprise is situated.
Appears in 6 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
SHIPPING AND AIR TRANSPORT. Profits derived by of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Statethe Contracting State in which the place of effective management of the enterprise is situated.
Appears in 6 contracts
Samples: Double Taxation Treaty, Double Taxation Treaty, Convention for the Avoidance of Double Taxation
SHIPPING AND AIR TRANSPORT. 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 that State.
Appears in 5 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. 1 Profits derived by of an enterprise of a Contracting State derived from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 5 contracts
Samples: Agreement for the Elimination of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
SHIPPING AND AIR TRANSPORT. 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 that State.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 2 contracts
Samples: Double Taxation Convention, Double Taxation Convention
SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Statethe State in which the place of effective management of the enterprise is situated.
Appears in 2 contracts
Samples: Income and Capital Tax Convention, Double Taxation Convention
SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
SHIPPING AND AIR TRANSPORT. 1. Profits derived by of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Agreement
SHIPPING AND AIR TRANSPORT. 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 that State.
Appears in 1 contract
Samples: Income Tax Agreement
SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Statethe Contracting State in which the place of effective service of the enterprise is situated.
Appears in 1 contract
Samples: Income Tax Convention
SHIPPING AND AIR TRANSPORT. 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 that Contracting State.
Appears in 1 contract
SHIPPING AND AIR TRANSPORT. Profits Income derived by an enterprise of a Contracting State from the operation of ships ships, boats or aircraft in international traffic shall be taxable taxed only in that Contracting State.
Appears in 1 contract
Samples: Income and Capital Tax Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits derived by of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 1 contract
SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise of a resident of a Contracting State from the operation of ships or aircraft aircrafis in international traffic shall be taxable only in that State.
Appears in 1 contract
SHIPPING AND AIR TRANSPORT. 1 Profits derived by an enterprise a resident of a Contracting State from 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
SHIPPING AND AIR TRANSPORT. 1. Profits derived by an enterprise of a Contracting State from the operation of aircraft or ships or aircraft in international traffic shall be taxable only in that State.
Appears in 1 contract
SHIPPING AND AIR TRANSPORT. o Profits derived by of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Statethe resident state.
Appears in 1 contract
Samples: Double Taxation Convention
SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Statethe Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: Income and Capital Tax Agreement
SHIPPING AND AIR TRANSPORT. 1 Profits derived by of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 1 contract
Samples: Double Taxation Convention
SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Statethe Contracting State in which the place of effective management is situated.
Appears in 1 contract
Samples: Income Tax Agreement
SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic internationaltraffic shall be taxable only in that State.
Appears in 1 contract
Samples: Income Tax Agreement
SHIPPING AND AIR TRANSPORT. 1 - Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic carried on by an enterprise of a Contracting State shall be taxable only in that Contracting State.
Appears in 1 contract
SHIPPING AND AIR TRANSPORT. Profits derived by of an enterprise of a Contracting State derived from the other Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 1 contract
Samples: Double Taxation Agreement
SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Statethe Contracting State in which the place of effective management of the enterprise is located.
Appears in 1 contract
Samples: Income and Capital Tax Convention
SHIPPING AND AIR TRANSPORT. 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 that Contracting State.
Appears in 1 contract
Samples: Income Tax Agreement
SHIPPING AND AIR TRANSPORT. Profits derived by of an enterprise of a Contracting State from the operation of ships or aircraft aircrafts in international traffic shall be taxable only in that Statethe Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: Double Tax Agreement
SHIPPING AND AIR TRANSPORT. Profits derived by of an enterprise of a Contracting State from the operation or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 1 contract
Samples: Double Taxation Agreement
SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Statethe State in which the place of effective management the enterprise is situated.
Appears in 1 contract
Samples: Income and Capital Tax Convention
SHIPPING AND AIR TRANSPORT. I. Profits derived by of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 1 contract
SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise a resident of a Contracting State from the operation of ships or aircraft oraircraft in international traffic shall be taxable only in that Contracting State.
Appears in 1 contract
SHIPPING AND AIR TRANSPORT. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 1 contract
Samples: Income Tax Agreement
SHIPPING AND AIR TRANSPORT. - 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 that State.
Appears in 1 contract
SHIPPING AND AIR TRANSPORT. Profits derived by of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 1 contract
