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SHIPPING AND AIR TRANSPORT

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

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term 'operation of ships or aircraft' shall mean business of transportation in international traffic of persons, mail, livestock or goods by the ships or aircraft including- (i) the incidental lease of ships or aircraft in connection with su .....

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