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The Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances) (Switzerland) Order 1994
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- 1994 No. 3214
- SCHEDULE
- Article 7
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Article 7Ships and aircraft
Ships and aircraft belonging to an enterprise which forms part of the estate of a person domiciled in a Contracting State and operating in international traffic and moveable property pertaining to the operation of such ships and aircraft, may be taxed in the other Contracting State if the place of effective management of the enterprise is situated therein.
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