Encyclopedia
International transportation
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International transportation means the transport of passengers and goods by any mode of transport carried out by a person with a permanent residence in one Contracting State outside that Contracting State, except in cases where the transport is operated exclusively between points located in another Contracting State1.
Convention between the Government of the Russian Federation and the Government of the Kingdom of Denmark on the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Income and Property Taxes, as amended on 1997-05-05, art. 3. ↩
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