INTERNATIONAL 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.
INTERNATIONAL TRANSPORT l. Profits from the operation of ships, aircraft or road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
INTERNATIONAL TRANSPORT. 01. 12. 01. Maritime 01. 12. 02. Overland 01. 12. 03. Air
INTERNATIONAL TRANSPORT. 01.12.01. Maritime 01.12.02. Overland 01.12.03. Air 01.13 Personnel 01.13.01. Expatriate staff
INTERNATIONAL TRANSPORT. 1. Profits from the operation or rental of ships, aircraft or rail or road transport vehicles in international traffic and the rental of containers and related equipment which is incidental to the operation of ships, aircraft or rail or road transport vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
INTERNATIONAL TRANSPORT. 1. Profits of an enterprise of a Contracting Party from the operation of aircraft in international traffic shall be taxable only in that Party.
INTERNATIONAL TRANSPORT. 1. The profits resulting from the operation of ships, planes, railways and road vehicles in international transport shall be subject to taxes only in the country where the headquarters of the actual management of the project is located.
INTERNATIONAL TRANSPORT. 1. Income derived from the operation of a ship in international traffic shall be taxable only in the Contracting State in which the ship is registered.
INTERNATIONAL TRANSPORT. The income derived by shipping and air transport enterprises of a Contracting State from international traffic of goods and passengers shall be exempted from tax in the other Contracting State.
INTERNATIONAL TRANSPORT. See treaty text. Not analysed.
