Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 12
Pursuant to the provisions in association with the term shipping and air transport under a DTA, where it illustrates that “profits of an enterprise of the other Contracting State from the operation of ships and aircraft in international traffic,” said profits shall include the following; however, in the case that the applicable DTA provides otherwise, provisions thereof shall prevail.1. Profits from the rental on a full-time or voyage basis of ships or aircraft.2. Profits from the rental on a bareboat basis of ships or aircraft or 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.3. Profits from the engaging of any other activities that are incidental to the operation of ships and aircraft in international traffic.
中文原文 適用所得稅協定查核準則第12條
所得稅協定有關國際運輸之規定，其所定他方締約國之企業以船舶或航空器經營國際運輸業務之利潤，包括下列各款規定。
但適用之所得稅協定另有規定者，從其規定：
一、以計時或計程方式出租船舶或航空器之利潤。
二、以光船方式出租船舶或航空器，或使用、維護或出租運送貨物或商品之貨櫃（包括貨櫃運輸之拖車及相關設備）之利潤。
但以該出租、使用或維護係與以船舶或航空器經營國際運輸業務有附帶關係者為限。
三、其他為以船舶或航空器經營國際運輸業務，所從事具有附帶關係活動之利潤。
但適用之所得稅協定另有規定者，從其規定：
一、以計時或計程方式出租船舶或航空器之利潤。
二、以光船方式出租船舶或航空器，或使用、維護或出租運送貨物或商品之貨櫃（包括貨櫃運輸之拖車及相關設備）之利潤。
但以該出租、使用或維護係與以船舶或航空器經營國際運輸業務有附帶關係者為限。
三、其他為以船舶或航空器經營國際運輸業務，所從事具有附帶關係活動之利潤。