Interface language: English. Document language: English (EN).
de-south-africa-2008-not-in-force · EN
Article 8
Shipping and Air Transport 2024 protocol not incorporated Unreviewed · applicability unverified Print / Drucken
All 30 articles
Source paragraph 1 (1) Profits of an enterprise of a Contracting State from the operation of ships or aircraft in
international traffic shall be taxable only in that State.
Source paragraph 2 (2) For the purposes of this Article the term ”profits from the operation of ships or aircraft
in international traffic” shall include profits from:
a)
the occasional rental of ships or aircraft on a bare boat basis; and
b)
the use or rental of containers (including trailers and ancillary equipment used
for transporting the containers)‚
if these activities pertain to the operation of ships or aircraft in international traffic.
Source paragraph 3 (3) The provisions of paragraph 1 shall also apply to profits from the participation in a
pool‚ a joint business or an international operating agency.
Article 7
Business Profits Article 9
Associated Enterprises Disclaimers Unreviewed source publication; current applicability has not been verified.
Local NOINDEX review only. Excluded from current/comprehensive counts. Noindex is not access control. Parent independently decides any source-edition listing or deployment after review and release gates.Embedded data, audit, scope evidence and sealed input build manifest are immutable input records, NOT mounted output hashes or publication approval. Mount output hashes and transformations are sealed by the enclosing release. Separate non-operative source publication only.
Original, non-operative source publication · NOT IN FORCE / NICHT IN KRAFT Signed Berlin, 9 September 2008. Unreviewed machine transcription, not legal advice, current law or a complete current treaty chain. No human wording, alignment or publication approval.
The cached BMF article states “noch nicht in Kraft getreten” for both the 2008 agreement and the separate 6 March 2024 protocol. This is a retained observation, not fresh currentness proof. The 2024 protocol is NOT incorporated or acquired. Only the integral 2008 protocol is included.
German and English are equally authentic according to the source closing clauses. This reader makes no approved cross-language alignment claim. Entry/termination language below is source wording, not evidence of operation.
EN original PDF · Both source hashes and provenance · Complete 2008 source supplements
Source-page links are references, not human paragraph verification.