ARTICLE 8

U.S. Income Tax Treaty — Switzerland Income Tax Treaty - 1996 · 2026-10-03 edition · updated 2026-10-04 · United States

Shipping and Air Transport

Profits of an enterprise of a Contracting State from the operation in international traffic of ships or aircraft shall be taxable only in that State.
For the purposes of this Article, profits from the operation of ships or aircraft in international traffic include profits derived from the rental of ships or aircraft if such rental profits are incidental to other profits described in paragraph 1.
The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

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▸Contents — U.S. Income Tax Treaty — Switzerland Income Tax Treaty - 1996

U.S. Income Tax Treaty — Switzerland Income Tax Treaty - 1996

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