Shipping
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....that other State and according to the laws of that State, but only so much of them as is derived from that other State and provided that the profits are in respect of any one or more of the first ten fiscal years for which the Convention has effect. For the purposes of this paragraph: (a) profits derived from the other State means profits from the carriage of passengers or freight embarke....
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....uch ships and the provisions of Article 11 shall not apply in relation to such interest; and (b) profits from the operation of ships include: (i) profits derived from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) in connection with the transport of goods or merchandise in international traffic; (ii....
TaxTMI