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Shipping and Air Transport

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Full Text of the Document

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....f ships or aircraft in international traffic and the rental of containers and related equipment which is incidental to the operation of ships or aircraft in international traffic shall be taxable only....

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Full Text of the Document

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....; and the provisions of Article 11 shall not apply in relation to such interest, provided that such funds are incidental to that operation. 4. Notwithstanding the preceding provisions of this Article....

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