Article 8
Income from shipping and air transport
1) Income derived by a resident of a Contracting State from the operation of ships, boats or aircraft in international traffic shall be taxable only in that State.
2) The provisions of paragraph 1 shall also apply to profits from participation in a pool, a joint business or an international operating agency.
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Convention between the Czech Republic and the Government of the Russian Federation for the Avoidance of Double Taxation and... |