- Latest available (Revised)
- Original (As made)
The Double Taxation Relief (Taxes on Income) (Ukraine) Order 1993
You are here:
- 1993 No. 1803
- SCHEDULE
- PART I
- Article 8
What Version
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
Article 8Shipping and air transport
(1) Profits derived by a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
(2) For the purposes of this article, profits from the operation of ships or aircraft in international traffic include:
(a)income from the rental on a bareboat basis of ships or aircraft;
and
(b)profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise;
where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic.
(3) Where profits within paragraphs (1) or (2) of this Article are derived by a resident of a Contracting State from participation in a pool, a joint business or an international operating agency, the profits attributable to that resident shall be taxable ony in the Contracting State of which he is a resident.
Options/Help
Print Options
Print The Whole Instrument
Print The Whole Schedule
Print The Whole Part
Print This Cross Heading only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once