Aircraft and Ship

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..... racting State. 3. Notwithstanding the provisions of paragraph 2, such profits may be taxed in the other Contracting State from which they are derived during a period of first ten taxable years or "previous years", as the case may be, for which this Convention shall have effect provided that the tax so charged shall not exceed : (a) during the first five years, 50 per cent, (b) during th .....

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