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Shipping

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....ational traffic shall be taxed only in that Contracting State. 2. Notwithstanding the provisions of paragraph (1), such profits to the extent that they are derived from the other Contracting State ....

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....ing State referred to in paragraphs (1), (2) and (3) includes profits of that enterprise from the use, maintenance or rental of containers (including trailers and related equipment for the transport o....

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