SHIPPING AND AIR TRANSPORT. 1. Notwithstanding the provisions of Article 7, profits from 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.
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SHIPPING AND AIR TRANSPORT. 1. Notwithstanding the provisions of Article 7, profits of an enterprise of one of the Contracting States from 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.
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SHIPPING AND AIR TRANSPORT. (1. ) Notwithstanding the provisions of Article 7, profits derived by a resident of a Contracting State from 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.
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Samples: www.ris.bka.gv.at, www.ris.bka.gv.at, 360.lexisnexis.at
SHIPPING AND AIR TRANSPORT. 1. Notwithstanding the provisions of Article 7, profits from the operation of ships or aircraft in international traffic carried on by an enterprise of a Contracting State shall be taxable only in the that Contracting State in which the place of effective management of the enterprise is situatedState.
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SHIPPING AND AIR TRANSPORT. 1. Notwithstanding the provisions provision of paragraph 1 of Article 7, profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic in the other Contracting State shall be taxable only in the first-mentioned Contracting State in which the place of effective management of the enterprise is situatedState.
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SHIPPING AND AIR TRANSPORT. 1. Notwithstanding the provisions of Article 7, profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic including charter shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
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Samples: internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1. Notwithstanding the provisions of Article 7, profits Profits of an enterprise of a Contracting State from the operation 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.
Appears in 1 contract
Samples: internationaltaxtreaty.com