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International Transport

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Full Text of the Document

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.... of ships or aircraft in international traffic shall be taxable only in that State. The term "profit" shall include income derived by the enterprise from the use, maintenance or rental of container....

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Full Text of the Document

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.... ships or aircraft in international traffic shall be regarded as profits derived from the operation of such ships or aircraft, and the provisions of Article 11 shall not apply in relation to such inte....