Article 9 - Shipping - Tanzania (Old - Effective upto 31-3-2012)

Article 9 : Shipping 1. Income of an enterprise of one of the Contracting States derived from the other ContractingState from the operation of ships in international traffic may be taxed in that other ContractingState, but the tax chargeable in that other ContractingState on such income shall be reduced by an amount equal to 50 per cent of such tax. 2. For the purposes of paragraph 1 of this Article, income derived from the other ContractingState from the operation of ships shall mean income from the carriage of passengers, mail, livestock, or goods shipped in that other ContractingState. 3. Paragraph 1 shall not apply to profits arising as a result of coastal traffic.