Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 8
International Traffic
Profits derived by an enterprise of a Contracting State from the operation of ships, boats, aircraft or road vehicles (including maintenance or rental of containers and trailers or their related equipment for transportation of the containers or trailers) in international traffic shall be taxable only in that State.