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The Double Taxation Relief (Taxes on Income) (Nigeria) Order 1987
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Article 8Shipping and air transport
(1) A resident of a Contracting State shall be exempt from tax in the other Contracting State in respect of profits or gains derived from the operation of ships or aircraft in international traffic.
(2) The provisions of paragraph (1) of this Article shall also apply to profits derived from the participation in a pool, a joint business or an international operating agency.
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