TMI BlogSHIPPING AND AIR TRANSPORTX X X X Extracts X X X X X X X X Extracts X X X X ..... ion of ships or aircraft in international traffic shall be taxable only in that State. 2. If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of containers) used for the transport of goods or merchandise in international traffic shall be taxable only in that Contracting State unless the containers are used solely within the other Contractin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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