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ARTICLE 8

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

Shipping and Air Transport

  1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.

  2. For 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.

  3. Profits of an enterprise of a Contracting State from the use, maintenance, or rental of containers (including trailers, barges, and related equipment for the transport of containers) used in international traffic shall be taxable only in that State.

  4. The provisions of paragraphs 1 and 3 shall also apply to profits from participation in a pool, a joint business, or an international operating agency.

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▸Contents — U.S. Income Tax Treaty — Turkey Tax Treaty
U.S. Income Tax Treaty — Turkey Tax Treaty

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