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Shipping

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Full Text of the Document

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....e only in that Contracting State. 2. Notwithstanding the provisions of paragraph 1, such profits may be taxed in the other Contracting State from which they are derived, provided the tax so charged s....

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Full Text of the Document

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....m the participation in a pool, a joint business or an international operating agency engaged in the operation of ships. 4. For the purposes of this article interest arising on funds connected, with t....