TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Shipping Profits Taxed Only Where Management Is Based, Excludes Coastal Traffic Under Double Tax Avoidance Agreement</h1> Profits from the operation of ships in international traffic by an enterprise of a Contracting State are taxable only in the state where the enterprise's effective management is located. This rule also applies to profits from participation in a pool, joint business, or international operating agency. However, it does not apply to profits from coastal traffic. These provisions are part of the Double Tax Avoidance Agreement between the Contracting States, effective until March 31, 2009, specifically concerning international shipping operations.
TaxTMI 
TaxTMI 
