TMI BlogAvoidance of Double TaxationX X X X Extracts X X X X X X X X Extracts X X X X ..... international traffic shall, on the principle of reciprocity, be exempt from tax in the other Contracting State. 2. Paragraph 1 shall also apply in respect of participations in a pool, a joint ventu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r be imposed on behalf of each Contracting State or of its political sub-divisions or local authorities, irrespective of the manner in which they are imposed.
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