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Shipping And Air Transport

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Full Text of the Document

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.... traffic carried on by an enterprise of a Contracting State shall be taxable only in that State. 2. For the purposes of this Article, the terms "profits from the operation of ships or aircraft in int....

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Full Text of the Document

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....ration of ships or aircraft in international traffic. 3. Interest on investments directly connected with the operation of aircraft and ships in international traffic shall also be regarded as profits....

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