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 Taxable Only in Enterprise's Home State per Contracting Agreement.</h1> Profits earned by an enterprise of a Contracting State from operating ships or aircraft in international traffic are taxable only in that State. If a shipping enterprise's management is aboard a ship, its management location is considered the State of the ship's home harbor or the operator's residence. Profits include those from transporting passengers, livestock, or goods, and from using or renting containers. Interest related to ship or aircraft operations is also considered profit if incidental to the business. These provisions extend to profits from participation in pools, joint businesses, or international operating agencies.
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