SHIPPING TRANSPORT. 1. Profits from the operation of ships in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 4 contracts
Samples: www.mof.gov.sa, www.mof.gov.sa, internationaltaxtreaty.com
SHIPPING TRANSPORT. 1. Profits derived by an enterprise of a Contracting State from the operation of ships in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 2 contracts
Samples: Double Taxation Agreement, www.incometaxindia.gov.in
