SHIPPING, INLAND WATERWAYS TRANSPORT AND AIR TRANSPORT. (1) Profits 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: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
SHIPPING, INLAND WATERWAYS TRANSPORT AND AIR TRANSPORT. (1) Profits 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 2 contracts
Samples: Double Taxation Agreement, Double Taxation Convention
