TMI BlogShipping and air transportX X X X Extracts X X X X X X X X Extracts X X X X ..... shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 2. If the place of effective management of a shipping enterprise is aboard a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 paragraph 1 shall also apply to profits from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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