Shipping And Air Transport

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..... fits derived by an enterprise described in paragraph 1 from the transportation by sea or air respectively of passengers, mail, livestock or goods carried on by the owners or lessees or charterers of ships or aircraft including: (a) the sale of tickets for such transportation on behalf of other enterprises; and (b) the rental of ships or aircraft incidental to any activity directly connected wi .....

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..... f such business, and the provisions of Article 11 shall not apply in relation to such interest. 5. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. -
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation
Double Tax Avoidance Agreements, Tax Treaty, inte .....

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