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INTERNATIONAL TRAFFIC

Article 8 - Agreement - DTAA - Article 8 - Article 8 1. Income derived by an enterprise of a Contracting State from the operation of ships or aircraft in shall be taxable only in that Contracting State. 2. Income derived by a transportation enterpris .....

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acting State unless the containers are used solely within the other Contracting State. 3. If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the hom .....

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