Shipping and air transport

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..... a ContractingState from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 of this article shall also apply to profits .....

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..... on of ships or aircraft" shall mean business of transportation of passengers, mail, livestock or goods carried on by the owners or lessees or charterers of ships or aircraft, including the sale of tic .....

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