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S.L. 123.3 · Double Taxation Relief On Taxes On (S.L. 123.3)

S.L. 123.3 чл. 3or enterprise is State in which harbour, in the

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If the place of effective management of a shipping enterprise aboard a ship, then it shall be deemed to be situated in the Contracting the home harbour of the ship is situated, or, if there is no such home Contracting State of which the operator of the ship is a resident.