Common use of INTERNATIONAL TRAFFIC Clause in Contracts

INTERNATIONAL TRAFFIC. 1. 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. Such 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, as well as from other activities provided that such activities are incidental to the operation of ships, aircraft or road vehicles in international traffic by the enterprise.

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

INTERNATIONAL TRAFFIC. 1. Profits The profits derived by an enterprise of a Contracting State from the operation of ships, aircraft, or road or railway vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State. Such profits shall include profits income derived by the this 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, as well as from other activities provided that such activities are incidental to the operation by the enterprise of ships, aircraft aircraft, or road or railway vehicles in international traffic by the enterprisetraffic.

INTERNATIONAL TRAFFIC. 1. Profits of an enterprise from the Contracting State from the operation of ships, aircraft, ships or road vehicles aircraft in international traffic and from the use or rental of containers (including trailers, barges and related equipment for the transport of containers) used for the transport in international traffic of goods or merchandise 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 the use, maintenance or rental of containers used for the transport of goods or merchandise in international traffic, as well as from other activities provided that such activities are incidental to the operation of ships, aircraft or road vehicles in international traffic by the enterpriseState.

INTERNATIONAL TRAFFIC. 1. Profits of an enterprise of a Contracting State from the operation of ships, aircraftboats, aircraft 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. Such 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, as well as from other activities provided that such activities are incidental to the operation of ships, aircraft or road vehicles in international traffic by the enterprise.