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of <h1>International Shipping Profits Taxed Only in State of Effective Management per Contracting Rules on Ships and Aircraft</h1> Profits earned by a business from a Contracting State through the operation of ships or aircraft in international traffic are taxable solely in that State. If a shipping enterprise's effective management is on a ship, it is considered located in the Contracting State where the ship's home harbor is, or if none, where the ship operator resides. These rules also apply to profits from participation in a pool, joint business, or international operating agency.
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