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          <h1>International Shipping and Air Transport Enterprises Get Tax Clarity Under UN Model Convention's Article 8 Alternatives</h1> The UN Model Tax Convention's Article 8 addresses taxation of international shipping and air transport enterprises. Alternative A provides that profits from international shipping or aircraft operations are taxable only in the enterprise's home state. Alternative B introduces nuanced provisions, allowing taxation in the other state if shipping activities are more than casual, with profits determined through an allocated percentage of net earnings. Both alternatives cover profits from pools, joint businesses, and international operating agencies.

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