SHIPPING TRANSPORT. (1) Profits of an enterprise of a Contracting Party from the operation of ships in international traffic shall be taxable only in the area of that Contracting Party.
Appears in 2 contracts
Samples: www.ird.gov.hk, www.ird.gov.hk
SHIPPING TRANSPORT. (1) Profits of an enterprise of a Contracting Party from the operation of ships in international traffic shall be taxable only in the area of that Contracting Party.
Appears in 2 contracts
SHIPPING TRANSPORT. (1) . Profits of derived by an enterprise of a Contracting Party from the operation of ships in international traffic shall be taxable only in the area of that Contracting Party.
Appears in 2 contracts
Samples: www.ird.gov.hk, www.ird.gov.hk
