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Shipping And Air Transport
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....its derived by an enterprise described in paragraph 1 from the transportation by sea or air respectively of passengers, mail, livestock or goods carried on by the owners or lessees or charterers of ships or aircraft including: (a) the sale of tickets for such transportation on behalf of other enterprises; and (b) the rental of ships or aircraft incidental to any activity directly connected wit....


TaxTMI
TaxTMI