Shipping and air transport

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... aircraft in international traffic include: (a)  profits derived from the rental on a full (time or voyage) basis of ships or aircraft; and (b)  profits from the use, maintenance or rental of containers (including trailers and other equipment for the transport of containers) used for the transport of goods or merchandise, unless the containers are used solely ....