- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(3) Capital represented by ships or aircraft or railway or road vehicles operated in international traffic, and by movable property pertaining to the operation of such ships or aircraft or railway or road vehicles, shall be taxable only in the Contracting State in which the profits are taxable in accordance with Article 8 of the Convention.
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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: