Profits from international shipping and air transport are taxable only in the enterprise's state, covering charters, containers and related interest. Profits from operating ships or aircraft in international traffic by an enterprise of a Contracting State are taxable only in that State; this includes ... Summary
Profits from international shipping and air transport are taxable only in the enterprise's state, covering charters, containers and related interest.
Profits from operating ships or aircraft in international traffic by an enterprise of a Contracting State are taxable only in that State; this includes income from bare boat charters, incidental use/maintenance/rental of containers and related equipment, interest on investments integral to such operations, and profits from participation in pools, joint businesses or international operating agencies connected with international transport.
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