SHIPPING AND AIR TRANSPORT. 1.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.Profits derived by an enterprise 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.
Appears in 2 contracts
Samples: 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 shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 2 contracts
Samples: www.firs.gov.ng, aopsglobal-ng.com
SHIPPING AND AIR TRANSPORT. 1.Profits 1. Profits from the operation in international traffic 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 situatedsituated . If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbor of the ship or , failing port of attachment in the Contracting State of which the operator of the ship is a resident .
Appears in 1 contract
Samples: 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 the Contracting State in which the place of effective management of the enterprise is situatedthat State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1.Profits derived by 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: 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 the that Contracting State in which the place of effective management of the enterprise is situatedState.
Appears in 1 contract
Samples: kgd.gov.kz
SHIPPING AND AIR TRANSPORT. 1.Profits 1. Profits arising 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. If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.
Appears in 1 contract
Samples: internationaltaxtreaty.com
SHIPPING AND AIR TRANSPORT. 1.Profits from the operation of ships or aircraft aircrafts in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Appears in 1 contract
Samples: Agreement
