SHIPPING 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 411 contracts
Samples: Agreement, www.parlament.gv.at, Agreement
SHIPPING 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 359 contracts
SHIPPING AND AIR TRANSPORT. 1. Profits of 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.
Appears in 207 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Agreement, Agreement
SHIPPING 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 Contracting State.
Appears in 80 contracts
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 48 contracts
SHIPPING 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 46 contracts
Samples: Double Taxation Agreement, Agreement, Artistes and Sportsmen
SHIPPING 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 44 contracts
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic carried on by an enterprise of a Contracting State shall be taxable only in that Contracting State.
Appears in 37 contracts
SHIPPING AND AIR TRANSPORT. 1. Profits of Income or 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 Contracting State.
Appears in 30 contracts
Samples: Taxation Avoidance Agreement, Agreement, Agreement
SHIPPING 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 30 contracts
Samples: Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic carried on by an enterprise of a Contracting State shall be taxable only in that State.
Appears in 18 contracts
Samples: Ministry of Finance, Agreement, Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft aircrafts 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 17 contracts
SHIPPING 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 head office of the enterprise is situated.
Appears in 16 contracts
Samples: Double Taxation Agreement, Agreement, Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of Income derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 15 contracts
Samples: Agreement, Agreement, Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation in international traffic of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 14 contracts
Samples: Double Taxation Avoidance Agreement, Taxation Avoidance Agreement, Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State derived from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 14 contracts
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State derived from the other Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 14 contracts
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise derived by a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 12 contracts
SHIPPING 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 10 contracts
SHIPPING 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 of which the enterprise operating the ships or aircraft is a resident.
Appears in 10 contracts
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 10 contracts
Samples: Taxation Avoidance Agreement, South African Revenue, Agreement
SHIPPING 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 State in which the place of effective management of the enterprise is situated.
Appears in 10 contracts
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation by that enterprise of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 10 contracts
Samples: Double Taxation Agreement, Agreement, Double Taxation Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic by an enterprise of a Contracting State shall be taxable only in that Contracting State.
Appears in 10 contracts
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of aircraft or ships or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 9 contracts
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State derived 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 9 contracts
Samples: Double Taxation Avoidance Agreement, www.commercialista.it, lampiran1.hasil.gov.my
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation in international traffic of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 9 contracts
SHIPPING AND AIR TRANSPORT. (1. ) Profits of derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 8 contracts
Samples: Oman Double Taxation Agreement, Oman Double Taxation Agreement, Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise derived by a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 8 contracts
Samples: Agreement, Double Taxation Avoidance Agreement, Agreement
SHIPPING 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 head office or effective management of the enterprise is situated.
Appears in 8 contracts
SHIPPING 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 State in which the place of management and control of the enterprise is situated.
Appears in 8 contracts
Samples: Taxation Avoidance Agreement, Agreement, www.iras.gov.sg
SHIPPING AND AIR TRANSPORT. 1. Profits of 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.
Appears in 8 contracts
Samples: Double Taxation Agreement, Agreement, Double Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft air- craft in international traffic shall be taxable only in that State.
Appears in 8 contracts
Samples: app.parlamento.pt, app.parlamento.pt, app.parlamento.pt
SHIPPING AND AIR TRANSPORT. (1. ) Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic derived by a resident of one of the Contracting States shall be taxable only in that State.
Appears in 7 contracts
Samples: Agreement, www.legislation.gov.au, www.investmentfiji.org.fj
SHIPPING 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 head office (i. e. effective management) of the enterprise is situated.
Appears in 7 contracts
Samples: Agreement, Double Taxation Agreement, Double Taxation Agreement
SHIPPING AND AIR TRANSPORT. (1. ) Profits of 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.
Appears in 6 contracts
SHIPPING 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 6 contracts
Samples: Zambia Double Taxation Agreement, Agreement, Zambia Double Taxation Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by 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 6 contracts
Samples: Ministry of Finance, www.bundeskanzleramt.gv.at, www.parlament.gv.at
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State territory from the operation of ships or aircraft in international traffic shall be taxable only in that Stateterritory.
Appears in 6 contracts
SHIPPING 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 or head office of the enterprise is situated.
Appears in 6 contracts
SHIPPING AND AIR TRANSPORT. 1. 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 6 contracts
Samples: Agreement, Agreement, Treaty Series
SHIPPING AND AIR TRANSPORT. 1. Profits of 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.
Appears in 6 contracts
Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. 1. 1 Profits of an enterprise of a Contracting State derived from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 5 contracts
Samples: cdn.treasury.gov.au, internationaltaxtreaty.com, www.aph.gov.au
SHIPPING 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 StateContracting State in which the enterprise is a resident.
Appears in 5 contracts
Samples: Taxation Avoidance Agreement, Agreement, Taxation Avoidance Agreement
SHIPPING 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 5 contracts
Samples: internationaltaxtreaty.com, internationaltaxtreaty.com, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of 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.
Appears in 5 contracts
Samples: Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 5 contracts
SHIPPING 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 5 contracts
Samples: Libya, internationaltaxtreaty.com, www.finanze.gov.it
SHIPPING AND AIR TRANSPORT. 1. Profits of Profit which an enterprise of a Contracting State derives from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 5 contracts
Samples: Taxation Avoidance Agreement, www.iras.gov.sg, www.jmcti.org
SHIPPING AND AIR TRANSPORT. 1. Profits Income or profits of an enterprise of a Contracting State one of the States from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 5 contracts
Samples: Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
SHIPPING 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 5 contracts
Samples: www.finanze.gov.it, internationaltaxtreaty.com, www.droit-afrique.com
SHIPPING 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 4 contracts
Samples: Taxation Avoidance Agreement, Mauritius Double Taxation Agreement, www.ird.gov.tt
SHIPPING AND AIR TRANSPORT. 1. 1 Profits of 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.
Appears in 4 contracts
Samples: Taxation Avoidance Agreement, Agreement, Agreement
SHIPPING 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 head office (place of effective management) of the enterprise is situated.
Appears in 4 contracts
Samples: Double Taxation Agreement, Agreement, Agreement
SHIPPING 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 head office or of effective management of the enterprise is situated.
Appears in 4 contracts
SHIPPING AND AIR TRANSPORT. (1. ) Profits of an enterprise derived by a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 4 contracts
Samples: www.ris.bka.gv.at, www.parlament.gv.at, www.ris.bka.gv.at
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise which is a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 4 contracts
Samples: Double Taxation Agreement, Agreement, Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits Income or 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 4 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State derived from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 4 contracts
Samples: www.mofa.go.jp, www.aph.gov.au, www.mof.go.jp
SHIPPING AND AIR TRANSPORT. 1. Profits of Income or 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.
Appears in 4 contracts
Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, Agreement
SHIPPING AND AIR TRANSPORT. (1. ) Profits of an enterprise derived by a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 4 contracts
Samples: assets.publishing.service.gov.uk, www.legislation.gov.uk, www.nyansa-africa.com
SHIPPING 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. Such profits shall include profits derived by that enterprise from the rental on a bareboat basis of ships and aircraft or from the use, maintenance or rental of containers, provided that such activities are incidental to the operation of ships or aircraft in international traffic by that enterprise.
Appears in 4 contracts
Samples: www.emta.ee, www.rahandusministeerium.ee, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of Income and 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.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, phl.hasil.gov.my, lampiran2.hasil.gov.my
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State derived from the operation of ships or aircraft in international traffic by an enterprise of a Contracting State shall be taxable only in that State.
Appears in 3 contracts
SHIPPING 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 business of the enterprise is situated.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement, Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable taxed only in that State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of 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.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, www.sars.gov.za
SHIPPING AND AIR TRANSPORT. (1. ) Profits of an enterprise derived by a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 3 contracts
Samples: Agreement, www.pbtaxand.com, www.bphn.go.id
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic derived by a resident of a Contracting State shall be taxable only in that State.
Appears in 3 contracts
Samples: Agreement, www.legislation.gov.au, www.legislation.gov.au
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall should be taxable only in that State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, download1.fbr.gov.pk, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of of-ships or aircraft in international traffic shall be taxable only in that State.
Appears in 3 contracts
Samples: Taxation Agreement, Taxation Agreement, www.frcs.org.fj
SHIPPING AND AIR TRANSPORT. 1. Profits of The income or 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.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement Between Malaysia And, phl.hasil.gov.my
SHIPPING AND AIR TRANSPORT. 1. 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 Contracting State.
Appears in 3 contracts
SHIPPING 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 Contracting State.
Appears in 3 contracts
Samples: Kuwait Double Taxation Agreement, data.qanoon.om, www.bundesfinanzministerium.de
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise enterpise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 3 contracts
Samples: Taxation Avoidance Agreement, Agreement, Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits (income) of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 3 contracts
Samples: Agreement, Tax Agreement, www.nalog.ru
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships ships, boats or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 3 contracts
Samples: Agreement, Taxation Avoidance Agreement, Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft aircrafts 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 3 contracts
Samples: France Kenya Double Tax Agreement, Double Taxation Agreement, Double Tax Agreement
SHIPPING 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 3 contracts
Samples: www.bphn.go.id, jdih.bkpm.go.id, www.bphn.go.id
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of aircraft or ships or aircraft in international traffic shall be taxable only in that State.
Appears in 3 contracts
Samples: Double Taxation Agreement, www.incometaxindia.gov.in, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. (1. ) Profits of an enterprise of a Contracting State derived from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Appears in 3 contracts
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State derived from the operation of ships or aircraft in international traffic by an enterprise of a Contracting State (as defined in paragraph 5 of this Article) shall be taxable only in that Contracting State.
Appears in 3 contracts
Samples: Agreement, internationaltaxtreaty.com, Mauritius Double Taxation Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Statestate.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State arising 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: internationaltaxtreaty.com, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that StateContracting State .
Appears in 2 contracts
Samples: s3-ap-northeast-1.amazonaws.com, www.hacienda.gob.es
SHIPPING 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
SHIPPING 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.the Contracting State in which the place of effective management of the enterprise is situated..
Appears in 2 contracts
Samples: internationaltaxtreaty.com, mof.ge
SHIPPING 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: Agreement, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships or and aircraft in international traffic shall be taxable only in that Statethe Contracting State of which the enterprise operating the ships or aircraft is a resident.
Appears in 2 contracts
Samples: Agreement, download1.fbr.gov.pk
SHIPPING 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 situ ated.
Appears in 2 contracts
Samples: internationaltaxtreaty.com, internationaltaxtreaty.com
SHIPPING 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 head office or the place of effective management is situated.
Appears in 2 contracts
SHIPPING AND AIR TRANSPORT. (1. ) Profits of an enterprise of a Contracting State territory from the operation of ships or aircraft in international traffic shall be taxable only in that Stateterritory.
Appears in 2 contracts
Samples: Taiwan Double Taxation Agreement And, www.bundesfinanzministerium.de
SHIPPING AND AIR TRANSPORT. (1. ) Profits of an enterprise of a Contracting State contracting state from the operation of ships or aircraft in international traffic shall be taxable only in that Statestate.
Appears in 2 contracts
Samples: Taxation Agreement, Malaysia Double Taxation Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic carried on by a resident of a Contracting State shall be taxable only in that Contracting State.
Appears in 2 contracts
Samples: Agreement, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic derived by a resident of a Contracting State shall be taxable only in that State.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com
SHIPPING 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 of which the enterprise is a resident.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, internationaltaxtreaty.com
SHIPPING 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 where the head office of the enterprise is situated.
Appears in 2 contracts
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in the 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: zatca.gov.sa, eservices.gazt.gov.sa
SHIPPING AND AIR TRANSPORT. (1. ) Profits of derived by an enterprise enterprise, which is a resident 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: Double Taxation Avoidance Agreement, phl.hasil.gov.my
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State derived from the operation of ships or aircraft in international traffic shall be taxable only in that Statethe Contracting State in which the place of head office (effective management) of the enterprise is situated.
Appears in 2 contracts
