SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise from the operation or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft 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 13 contracts
Samples: Agreement, Agreement, Double Taxation Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise from the operation or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 10 contracts
Samples: Agreement, Agreement, Tax Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise from the operation or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft in international traffic shall be taxable tax- able only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 9 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 or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft in international traffic of from the use or rental of containers which is incidental to such operation shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 5 contracts
Samples: Pengesahan Agreement, Pengesahan Agreement, peraturan.go.id
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise which is a resident of a Contracting State from the operation or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation by that enterprise of ships or aircraft in international traffic shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 5 contracts
Samples: Agreement, Agreement, Double Taxation Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise from the operation or rental of ships or aircraft in international traffic and the including rental of containers and related equipment which is incidental to the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in of which the place of effective management of the enterprise is situateda resident.
Appears in 5 contracts
Samples: Pengesahan Agreement, Pengesahan Agreement, Pengesahan Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise from the operation or rental charter of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft 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: Double Taxation Agreement, Agreement, internationaltax.co.in
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise from the operation or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft 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: Agreement, South African Revenue, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft 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 4 contracts
Samples: Mauritius Double Taxation Agreement, www.mra.mu, www.burs.org.bw
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise from the operation or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State Party in which the place of effective management of the enterprise is situated.
Appears in 4 contracts
Samples: Agreement, Guernsey/Mauritius Double Taxation Agreement, Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise from the operation or rental of ships or aircraft aircrafts in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft 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: Agreement, Mauritius Double Taxation Agreement, www.mra.mu
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation or rental of ships or aircraft in international traffic and traffic, including profits from the rental of ships, aircraft, containers and related equipment which is incidental to the operation of ships or aircraft in international traffic aircraft, 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 Avoidance Agreement, phl.hasil.gov.my
SHIPPING AND AIR TRANSPORT. (1. ) Profits of derived by an enterprise of a Contracting State from the operation or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft in international traffic shall be taxable only in that State. Profits derived by an enterprise from the inland transport of property or passengers within either Contracting State shall be treated as profits from the operation of ships or aircraft in which the place international traffic if such transport is undertaken as part of effective management of the enterprise is situatedinternational transport conducted by such enterprise.
Appears in 2 contracts
Samples: www.legislation.gov.uk, www.sii.cl
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise which has its place of effective management in a Contracting State from the operation or rental in international traffic of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft 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: Taxation Avoidance Agreement, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise from the operation or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. Those profits shall include profits derived by the enterprise from the use, maintenance or rental of containers used for the transport of goods or merchandise in international traffic where such use, maintenance or rental as the case may be, are incidental to the operation of ships or aircraft in international traffic.
Appears in 2 contracts
Samples: Agreement, download.belastingdienst.nl
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State from the operation or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft in international traffic or from the use or rental of containers which is incidental to such operation 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: Taxation Avoidance Agreement, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation or rental of ships or aircraft in international traffic and traffic, including profits derived from the rental of containers and related equipment which is are incidental to the operation of ships or aircraft in international traffic traffic, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise which has its place of effective management in a Contracting State from the operation or rental in international traffic of ships or aircraft may be taxed in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft 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 1 contract
Samples: Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation or rental opeation of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft aricraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise enterprises is situated.
Appears in 1 contract
Samples: Double Taxation Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise from the operation or rental of ships or aircraft in international traffic and the rental use, rental, or maintenance of containers and related equipment which is incidental to the operation of ships or aircraft 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 1 contract
Samples: gra.gov.gh
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation or rental in international traffic of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft in international traffic shall be taxable only in the Contracting that State in which or the place of effective management of the enterprise is situatedsituated .
Appears in 1 contract
Samples: internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise from the operation or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft in international traffic (including any such profits from participation in a pooled air service, in a joint air transport operating organisation or in an international air transport operating agency) shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.. Back to Top
Appears in 1 contract
Samples: www.ncilawgroup.com
SHIPPING AND AIR TRANSPORT. 1. ) Profits of an enterprise from the operation opera- tion or rental of ships or aircraft in international interna- tional traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft in international in- ternational traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: Rwanda
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise from the operation or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft in international traffic (including any such profits from participation in a pooled air service, in a joint air transport operating organisation or in an international air transport operating agency) shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: Agreement
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise registered and having the headquarters (i.e. effective management) in a Contracting State from the operation or rental of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation by that enterprise of ships or aircraft 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 1 contract
Samples: Agreement of 13th June
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State from the operation or rental in international traffic of ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft in international traffic shall be taxable only in the Contracting that State in which or the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: Draft Agreement
