Encyclopedia
International Maritime and Air Transport
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International maritime and air transport means any transportation by sea or air vessel operated by an enterprise of one Contracting State, except in cases where the sea or air vessel is operated exclusively between points located in another Contracting State1.
Agreement between the Russian Federation and the Federal Republic of Germany on the avoidance of double taxation with respect to income and property taxes, as amended on 1998-02-23, art. 3. ↩
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