# The Double Taxation Relief (Taxes on Income) (Guyana) Order 1992, Chapter Article 9: Shipping and air transport


(1) Profits derived by a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
(2) For the purposes of this Article, profits from the operation of ships or aircraft in international traffic include:
(a) income from the rental on a bareboat basis of ships or aircraft where such rental is incidental to the operation of ships or aircraft in international traffic; and
(b) profits from the use, maintenance or rental of containers (including trailers, barges and related equipment for the transport of containers) used for the transport of goods or merchandise where such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic.
(3) The provisions of paragraphs (1) and (2) of this Article shall also apply to profits referred to in those paragraphs derived by a resident of a Contracting State from its participation in a pool, a joint business, or an international operating agency.

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Source: https://www.legislation.gov.uk/uksi/1992/3207/schedule/chapter/9 (the official version)
Page: https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.