Taxation of international shipping and air transport: taxable only in state of enterprise's place of effective management. Profits arising from the operation of ships or aircraft in international traffic are to be taxed only in the Contracting State in which the place of ... Summary
Taxation of international shipping and air transport: taxable only in state of enterprise's place of effective management.
Profits arising from the operation of ships or aircraft in international traffic are to be taxed only in the Contracting State in which the place of effective management of the enterprise is situated.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.