Shipping and Air Transport

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..... a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbor of the ship is situated, or, if there is no such home harbor, in the Contracting State of which the operator of the ship is a resident. 3. Profits derived by a transportation enterprise which is a resident of a Contracting State from the use, maintenance, or rental of co .....

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..... purposes of this Article, profits from the operation of ships or aircraft in international traffic shall include profits derived from the carriage by ships or aircraft of passengers, livestock, mail, goods or merchandise unless such carriage is used solely within the other contracting State. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Man .....

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