Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Profits from international shipping or aviation operations taxable only in enterprise's State; includes interest and related activities.</h1> Profits from the operation of ships or aircraft in international traffic by an enterprise of a Contracting State are taxable only in that State. This applies to profits from participation in pools, joint businesses, or international operating agencies. Interest on funds related to such operations is also considered profits from these activities, excluding the application of Article 11. Profits include those from transporting passengers, mail, livestock, or goods, ticket sales for other enterprises, incidental leasing, and use of containers and related equipment, as well as any directly connected activities.
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