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Shipping and Air Transport

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Full Text of the Document

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....shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the operator of the ship is a resident. 3. Profits derived by a transportation enterprise in a Contracting State in which the place of effective management of the enterprise is situated, from the use, maintenance, or rental of containers (including trailers and other equipment for the tr....

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