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 421 contracts
Samples: Agreement, Double Taxation 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 shall be taxable only in that Statethe Contracting State in which the place of effective management of the enterprise is situated.
Appears in 368 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 210 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 81 contracts
Samples: Agreement, Double Taxation 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 only in that Contracting State.
Appears in 49 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 State.
Appears in 47 contracts
Samples: Agreement, Artistes and Sportsmen, www.bundeskanzleramt.gv.at
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 47 contracts
Samples: www.jlsk-group.com, www.hacienda.gob.es, 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 Contracting State.
Appears in 38 contracts
Samples: Double Taxation Agreement, Agreement, www.mof.gov.sa
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: Agreement, Taxation Avoidance Agreement, Agreement
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, 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 20 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 State.
Appears in 18 contracts
Samples: Agreement, Ministry of Finance, 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 of the enterprise is situated.
Appears in 16 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Agreement
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 15 contracts
Samples: Agreement, Mauritius Double Taxation Agreement, 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: Taxation Avoidance Agreement, Double 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 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 derived by 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 10 contracts
Samples: Agreement, Double Taxation Agreement, www.mra.mu
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 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 10 contracts
Samples: 360.lexisnexis.at, Double Taxation Avoidance Agreement, kgd.gov.kz
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State derived from the operation of ships or aircraft engaged in international traffic shall be taxable only in that Statethe Contracting State in which the ships are registered or by which they are documented.
Appears in 10 contracts
Samples: Agreement, internationaltaxtreaty.com, soliq.uz
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 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, Agreement, www.mra.mu
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
Samples: www.jlsk-group.com, 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 of which the enterprise operating the ships or aircraft is a resident.
Appears in 10 contracts
Samples: Agreement, bphn.jdihn.go.id, Agreement
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, 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 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 from the operation of ships or aircraft in international traffic shall be taxable tax- able only in that Statethe 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, mof.ge
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
Samples: Agreement, 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
Samples: Agreement, www.electronicpublications.org, 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 8 contracts
Samples: Agreement, Oman Double Taxation Agreement, Oman Double Taxation 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: Double Taxation Agreement, Agreement, kgd.gov.kz
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 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, 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 State in which the place of management and control of the enterprise is situated.
Appears in 8 contracts
Samples: www.iras.gov.sg, Agreement, www.iras.gov.sg
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: Double Taxation Agreement, Double Taxation 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 only in that Statethe Contracting State in which the place of effective management of the enterprise is situated.
Appears in 7 contracts
Samples: www.bundeskanzleramt.gv.at, www.bundeskanzleramt.gv.at, Ministry of Finance
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.investmentfiji.org.fj, 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 be taxable only in that Statethe territory in which the place of effective management of the enterprise is situated.
Appears in 6 contracts
Samples: www.taipeieco.it, Agreement, Agreement
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, Treaty Series, 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
Samples: Taxation Avoidance 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 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: www.hacienda.gob.es, Zambia Double Taxation 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 State.
Appears in 6 contracts
Samples: www.legislation.gov.uk, Agreement, Agreement
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 is situated.
Appears in 6 contracts
Samples: trungtamwto.vn, www.ris.bka.gv.at, www.parlament.gv.at
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 Party in which the place of effective management of the enterprise is situated.
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
Samples: Agreement, 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 Statethe Contracting State in which the place of effective management of the enterprise is situated.
Appears in 5 contracts
Samples: internationaltaxtreaty.com, www.finanze.it, www.studiomodolo.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: www.iras.gov.sg, www.iras.gov.sg, 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 StateContracting State in which the enterprise is a resident.
Appears in 5 contracts
Samples: 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 of from the use or rental of containers which is incidental to such operation shall be taxable only in that State.
Appears in 5 contracts
Samples: www.bphn.go.id, Pengesahan Agreement, Pengesahan 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: www.aph.gov.au, treasury.gov.au, archive.treasury.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 Statethe Contracting State in which the place of effective management of the enterprise is situated.
Appears in 5 contracts
Samples: www.mof.gov.sa, Libya, 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 effective management of the enterprise is situated.
Appears in 5 contracts
Samples: www.ris.bka.gv.at, www.ris.bka.gv.at, 360.lexisnexis.at
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 5 contracts
Samples: kgd.gov.kz, www.parlament.gv.at, www.parlament.gv.at
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: Double 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 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.revenue.ie, 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 Contracting State.
Appears in 5 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 5 contracts
Samples: Double Taxation Avoidance 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 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: Mauritius Double Taxation Agreement, www.ird.gov.tt, Taxation Avoidance Agreement
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 that State.
Appears in 4 contracts
Samples: Mauritius Double Taxation Agreement, www.mra.mu, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise of a Contracting State derived from the operation of ships or aircraft engaged in international traffic shall be taxable only in that Statethe Contracting State in which the ships are registered.
Appears in 4 contracts
Samples: www.iras.gov.sg, www.iras.gov.sg, www.iras.gov.sg
SHIPPING AND AIR TRANSPORT. 1. Profits of derived by an enterprise of a Contracting State one of the States from the operation of ships or and aircraft in international traffic shall may be taxable only taxed in that State.
Appears in 4 contracts
Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, Taxation Avoidance Agreement
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: www.incometaxindia.gov.in, 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 head office or of effective management of the enterprise is situated.
Appears in 4 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 Contracting State.
Appears in 4 contracts
Samples: internationaltaxtreaty.com, www.mofa.go.jp, www.mof.go.jp
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 Party in which the place of effective management of the enterprise is situated.
Appears in 4 contracts
Samples: Guernsey/Mauritius Double Taxation 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 head office (place of effective management) of the enterprise is situated.
Appears in 4 contracts
Samples: Tax Agreement, Double Taxation 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 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 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.vmi.lt, www.emta.ee, 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 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 4 contracts
Samples: Agreement, Mauritius Double Taxation Agreement, 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 4 contracts
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 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 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 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: Agreement, Agreement, Taxation Avoidance Agreement
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 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, www.bphn.go.id, jdih.bkpm.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 shall should be taxable only in that State.
Appears in 3 contracts
Samples: download1.fbr.gov.pk, Double Taxation Avoidance Agreement, internationaltaxtreaty.com
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: www.bphn.go.id, Agreement, www.pbtaxand.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 of the enterprise is situated.
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: data.qanoon.om, www.bundesfinanzministerium.de, Kuwait 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 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, www.sars.gov.za
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 from the operation of ships or aircraft in international traffic shall be taxable only in that Statethe Contracting State in which 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 3 contracts
Samples: Agreement, download.belastingdienst.nl, 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 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 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 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: Double Tax Agreement, Double Taxation Agreement, France Kenya Double Tax 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 ships, boats or aircraft in international traffic shall be taxable only in that Contracting State.
Appears in 3 contracts
Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, Agreement
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 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 Between Malaysia And, Double Taxation Avoidance Agreement, phl.hasil.gov.my
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: www.legislation.gov.au, Agreement, www.legislation.gov.au
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 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 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. 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 international traffic if such transport is undertaken as part of international 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 of a Contracting State from the operation of ships a ship or an aircraft in international traffic shall be taxable only in that State.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, phl.hasil.gov.my
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 State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Profits of an enterprise 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: www.taxes.gov.az, internationaltaxtreaty.com
