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Shipping and air transport

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Full Text of the Document

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....ration of ships or aircraft in international traffic shall be taxable only in that State. 2. Profits derived by a transportation enterprise which is a resident of a Contracting State from the use, ....

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Full Text of the Document

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....of ships or aircraft in international traffic shall be regarded as profits described in this Article, and the provisions of Article 11 (interest) shall not apply in relation to such interest. 4. Th....

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