Common use of INTERNATIONAL TRANSPORT Clause in Contracts

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 from the operation or rental of ships, aircraft or rail or road road-transport vehicles in international traffic and the rental of containers and related equipment which is incidental to the operation of ships, or aircraft or rail or road transport vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective and central management of the enterprise is situated. For the purpose of this Article the term "profits" includes income from the occasional rental of ships, road-transport vehicles or aircraft if the rental is incidental to the international traffic operation.

INTERNATIONAL TRANSPORT. 1. Profits of an enterprise of a Contracting State derived 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 from the operation or rental of ships, aircraft aircraft, road vehicles 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 railways in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. Such profits shall include profits derived by the enterprise from other activities, and in particular from the use, maintenance or rental of containers used for the transport of goods or merchandise in international traffic, provided that such activities are incidental to the operation of ships, aircraft, road vehicles or railways in international traffic.