SHIPPING AND AIR TRANSPORT. 1. Income from the operation of ship or aircraft in international traffic carried on by an enterprise which is a resident of a Contracting State shall be exempt from tax in the other Contracting State, unless the ship or aircraft is operated solely between places within the other Contracting State.
Appears in 5 contracts
SHIPPING AND AIR TRANSPORT. 1. Income derived by an enterprise of a Contracting State from the operation of ship or aircraft in international traffic carried on by an enterprise which is a resident of a Contracting State shall be exempt from tax in the other Contracting State, unless the ship or aircraft is operated solely between places within the other Contracting State.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Agreement, Agreement
SHIPPING AND AIR TRANSPORT. 1. Income The income derived by an enterprise of a Contracting State from the operation of ship ships or aircraft in international traffic carried on by an enterprise which is a resident of a Contracting State shall be exempt from tax taxable only in the other Contracting State, unless the ship or aircraft is operated solely between places within the other that Contracting State.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. 1. Income derived by an enterprise of a Contracting State from the operation of ship ships or aircraft in international traffic carried on by an enterprise which is a resident of a Contracting State shall be exempt from tax in the other Contracting State, State unless the ship ships or aircraft is are operated solely wholly between places within the other Contracting State.
Appears in 4 contracts
Samples: Agreement, Agreement, Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. 1. Income derived from the operation of ship ships or aircraft in international traffic carried on by an enterprise which is a resident of a Contracting State Party shall be exempt from tax taxes imposed on income in the other Contracting State, unless the ship or aircraft is operated solely between places within the other Contracting StateParty.
Appears in 3 contracts
SHIPPING AND AIR TRANSPORT. 1. Income from the operation of a ship or aircraft in international traffic carried on by an enterprise which is a resident of a Contracting State shall be exempt from tax in the other Contracting State, unless the ship or aircraft is operated solely between places within the other Contracting State.
Appears in 3 contracts
Samples: Taxation Agreement, guangdong.chinatax.gov.cn, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Income from the operation of ship or aircraft in international traffic carried on and profits derived by an enterprise which is a resident of a Contracting State from the exercise of shipping or air transport in international traffic shall be exempt exempted from tax in the other Contracting State, unless the ship or aircraft is operated solely between places within the other Contracting State.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, phl.hasil.gov.my
SHIPPING AND AIR TRANSPORT. 1. Income derived by an enterprise of a Contracting State from the operation of ship ships or aircraft in international traffic carried on by an enterprise which is a resident of a shall be taxable only in the Contracting State shall be exempt from tax in which the other Contracting State, unless place of effective management of the ship or aircraft enterprise is operated solely between places within the other Contracting Statesituated.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my
SHIPPING AND AIR TRANSPORT. 1. Income derived from the operation of ship ships or aircraft in international traffic carried on by an enterprise which is a resident of a Contracting State shall not be exempt from tax taxed in the other Contracting State, unless the ship or aircraft is operated solely between places within the other Contracting State.
Appears in 2 contracts
Samples: Double Taxation Agreement, www.incometaxindia.gov.in
SHIPPING AND AIR TRANSPORT. 1. Income derived from the operation of ship ships or aircraft aircrafts in international traffic carried on by an enterprise which is a resident of a Contracting State shall not be exempt from tax taxed in the other Contracting State, unless the ship or aircraft is operated solely between places within the other Contracting State.
Appears in 2 contracts
Samples: Agreement, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Income from the operation of ship or aircraft in international traffic carried on derived by an enterprise which is a resident of a Contracting State Party from the international operation of a ship or ships or aircraft shall be exempt from tax in by the other Contracting State, unless the ship or aircraft is operated solely between places within the other Contracting StateParty.
Appears in 1 contract
Samples: Agreement
SHIPPING AND AIR TRANSPORT. 1. Income derived from the international operation of a ship or ships or aircraft by a corporation organized in international traffic carried on by an enterprise which is a resident Con- tracting Party and engaged in the in- ternational operation of a Contracting State ship or ships or aircraft shall be exempt from tax in by the other Contracting State, unless the ship or aircraft is operated solely between places within the other Contracting StateParty.
Appears in 1 contract
Samples: www.unclefed.com
