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of <h1>International Shipping and Air Transport Enterprises Taxed Exclusively in Home State Under Double Tax Avoidance Agreement</h1> This provision addresses taxation of international shipping and air transport enterprises under a Double Tax Avoidance Agreement (DTAA). Profits generated by an enterprise from operating ships or aircraft in international traffic are taxable exclusively in the enterprise's home state. The provision extends to profits derived from collaborative arrangements like pools, joint businesses, or international operating agencies, ensuring a clear jurisdictional approach to taxation for international transportation enterprises.
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