International Shipping and Air Transport

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Full Text of the Document

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....from the participation in a pool, a joint business or an international operating agency. Article 8 (Alternative B) 1. Profits of an enterprise of a Contracting State from the operation of aircraft in international traffic shall be taxable only in that State. 2. Profits of an enterprise of a Contracting State from the operation of ships in international traffic shall be taxable only in that Stat....