Operation of maritime or air vessels
Operation of sea or air vessels also includes: (i) leasing of sea or air vessels, including on a bareboat charter basis; (ii) leasing of containers and associated equipment, if such leasing is connected with the operation of sea or air vessels in international transport1.
Convention between the Government of the Russian Federation and the Government of the Republic of Chile on the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Income and Capital, as amended on 2012-04-16, art. 8. ↩
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