Common use of SHIPPING AND AIR TRANSPORT Clause in Contracts

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.