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25 May 06 Shipping and aircraft leasing profits of US and UK enterprises - TR 2006/D8

This draft Taxation Ruling was released on 24 May 2006 for public comment by 7 July 2006. Its full title is "Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions".

For a copy of TR 2006/D8, go here

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