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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Burma: Double Taxation agreement, Article 5: Shipping and air transport

Notwithstanding the provisions of Articles 3 and 4, profits which a resident of one of the territories derives from operating any ship or aircraft shall be exempt from tax in the other territory, unless the ship or aircraft is operated wholly or mainly between places within that other territory.