(a) Article 13, paragraph 2 of Singapore`s 1985 Income Tax Act; 5. The Commissioner pays the United States Government an amount equal to an amount paid or recovered under this section. (k) the term “international transport” with respect to the operation of ships or aircraft by a contracting state of a contracting state, the operation of vessels or aircraft that are not limited to locations in the other contracting state and, to that end, the transport of passengers, livestock, mail, goods or goods shipped to another State party to be dismissed in another contracting state , as limited operations only in the premises of that state. in this state. This Convention does not affect the tax privileges of members of diplomatic or permanent missions or consular missions, in accordance with the general rules of international law or the provisions of special international agreements. 6. For the purposes of this article, a company`s profits do not include revenues from the operation of aircraft in international traffic and, except in the articles covered by this paragraph, revenues covered by Sections 6, 8, 10, 11, 12, 13, 14, 16 and 17. (j) “international traffic”: any transport by boat or aircraft operated by a company in a contracting state, unless the vessel or aircraft is operated only from a location or between locations in another contracting state; the importance given to Section 272-105 of Schedule 2F in the Income Tax Assessment Act of 1936. (c) subsections 11 (3), 11S (2) and 11ZF(2) of this Act, as well as any provisions of this Law with similar effects, adopted after the beginning of this section. (b) “France”: the European and overseas departments of the French Republic, including the sea of the coast, and any territory outside the sea of the coast in which the French Republic has, in accordance with international law, regal rights for the exploration and exploitation of the natural resources of the seabed and their seabed and covered waters; When, in Australia, a tax (not known as the Australian tax on Article 1 of the agreement) is levied on profits generated by the operation of aircraft in international traffic by an Italian company, the taxes to which the agreement applies in Italy include local income tax (local imposta sui redditi). (2) The provisions of this Act have an effect, although the provisions of the Fringe Benefits Tax Assessment Act 1986 (with the exception of Section 67 of the Act) are inconsistent.
(a) the rental of full-time ships or aircraft, travel or bare hulls, as well as containers and related equipment, which are applauded only for the international operation of ships or aircraft by the leasing company, provided that leased vessels or aircraft, containers and associated equipment are used by the taker in international operations; and (a) an exchange of letters within the meaning of paragraph 2 of the appendix to the definition of the Taipei Agreement in paragraph (b) of subsection 3, paragraph 1; and (4) revenues or profits generated by the disposal of ships, aircraft or containers operated in international or foreign traffic by a contracting state company that associates the operation or use of such vessels, aircraft or containers are taxable only in that state.