DT3660.8 - DT: Bolivia: double taxation agreement, SI 95 No.2707, Article 8: Shipping and air transport
- Profits from the operation of ships or aircraft in
international traffic shall be taxable only in the Contracting
State in which the place of effective management of the enterprise
is situated.
- For the purposes of this Article, profits from the operation of
ships or aircraft in international traffic include:
- income from the rental on a bareboat basis of ships or
aircraft; and
- 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.
- The provisions of paragraph (1) or (2) shall apply mutatis
mutandis to participations of an enterprise operating ships or
aircraft in international traffic in a pool, a joint business or
other international operating agency.
- If the place of effective management of a shipping enterprise
is aboard a ship, then it shall be deemed to be situated in the
Contracting State in which the home harbour of the ship is
situated, or, if there is no such home harbour, in the Contracting
State of which the operator of the ship is a resident.
