SHIPPING AND AIR TRANSPORT. A resident of a Contracting State shall be exempt from tax in the other Contracting State on profits from the operation of ships or aircraft other than profits from voyages of ships or aircraft confined solely to places in the other Contracting State.
Appears in 8 contracts
Samples: Double Tax Agreement, Agreement, www.revenue.ie
SHIPPING AND AIR TRANSPORT. A 1.A resident of a Contracting State shall be exempt from tax in the other Contracting State on in respect of profits or gains derived from the operation of ships or aircraft other than profits from voyages of ships or aircraft confined solely to places in the other Contracting Stateinternational traffic.
Appears in 5 contracts
Samples: www.firs.gov.ng, www.orandcconsultants.com, aopsglobal-ng.com
SHIPPING AND AIR TRANSPORT. 1. A resident of a Contracting State shall be exempt from tax in the other Contracting State on in respect of profits or gains derived from the operation operations of ships or aircraft other than profits from voyages of ships or aircraft confined solely to places aircrafts in the other Contracting Stateinternational traffic.
Appears in 5 contracts
Samples: www.firs.gov.ng, www.orandcconsultants.com, aopsglobal-ng.com
SHIPPING AND AIR TRANSPORT. 1. A resident of a Contracting State shall be exempt from tax in the other Contracting State on in respect of profits or gains derived from the operation of ships or aircraft other than profits from voyages of ships or aircraft confined solely to places in the other Contracting Stateinternational traffic.
Appears in 5 contracts
Samples: www.firs.gov.ng, www.orandcconsultants.com, aopsglobal-ng.com
SHIPPING AND AIR TRANSPORT. 1. A resident of a Contracting State shall be exempt from tax in the other Contracting State on in respect of profits or gains derived from the operation operations of ships or aircraft other than profits from voyages of ships or aircraft confined solely to places in the other Contracting Stateinternational traffic.
Appears in 4 contracts
Samples: www.orandcconsultants.com, aopsglobal-ng.com, firs.gov.ng
SHIPPING AND AIR TRANSPORT. (1) A resident of a one of the Contracting State States shall be exempt from tax in the other Contracting State on profits from the operation of ships or aircraft other than profits from voyages of ships or aircraft confined solely to places in the other Contracting Stateinternational traffic.
Appears in 4 contracts
Samples: Agreement, Cyprus Double Taxation Agreement, Cyprus Double Taxation Agreement
SHIPPING AND AIR TRANSPORT. A resident of a Contracting State shall be exempt from tax in the other Contracting State on profits from the operation of ships or aircraft other than profits from voyages of ships or aircraft confined solely wholly or mainly to places in the other Contracting State.
Appears in 2 contracts
Samples: www.frcs.org.fj, www.frcs.org.fj
SHIPPING AND AIR TRANSPORT. 1. A resident of a one of the Contracting State States shall be exempt from tax in the other Contracting State on profits from the operation of ships or aircraft other than profits from voyages of ships or aircraft confined solely to places in the other Contracting Stateinternational traffic.
Appears in 1 contract
Samples: internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. (1) A resident of a Contracting State shall be exempt from tax in the other Contracting State on profits from the operation of ships or aircraft other than profits from voyages of ships or aircraft confined solely to places in the other Contracting State.
Appears in 1 contract
Samples: 81.144.160.101
SHIPPING AND AIR TRANSPORT. (1) A resident of a Contracting State shall be exempt from tax in the other Contracting State on in respect of profits or gains derived from the operation of ships or of aircraft other than profits from voyages of ships or aircraft confined solely to places in the other Contracting Stateinternational traffic.
Appears in 1 contract
Samples: www.firs.gov.ng
SHIPPING AND AIR TRANSPORT. A (1) Notwithstanding Article 8 (Business Profits), a resident of a Contracting State shall be exempt from tax in taxation by the other Contracting State on profits with respect to income derived by that resident from the operation of ships or aircraft other than profits from voyages of ships or aircraft confined solely to places in the other Contracting Stateinternational traffic.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
SHIPPING AND AIR TRANSPORT. (1) A resident of a Contracting State shall be exempt from tax in the other Contracting State on in respect of profits or gains derived from the operation of ships or aircraft other than profits from voyages of ships or aircraft confined solely to places in the other Contracting Stateinternational traffic.
Appears in 1 contract
Samples: Nigeria Double Taxation Agreement
SHIPPING AND AIR TRANSPORT. β A resident of a Contracting State shall be exempt from tax in the other Contracting State on profits from the operation of ships or aircraft other than profits from voyages of ships or aircraft confined solely wholly or mainly to places in the other Contracting State.
Appears in 1 contract
Samples: assets.publishing.service.gov.uk
