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Shipping and Air Transport

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Full Text of the Document

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....tion of ships or aircraft in international traffic shall be taxable only in that State. 2. Profits of an enterprise of a Contracting State described in paragraph 1 from the use, maintenance, or ren....

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Full Text of the Document

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....tional 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 interest. 4. The provisions of....