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Maritime Tax Law
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Which international convention governs the taxation of income derived from international shipping?
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A
Convention on the Taxation of Income Derived from International Shipping (OECD Model Tax Convention)
💡 Explanation:
The Convention on the Taxation of Income Derived from International Shipping, also known as the OECD Model Tax Convention, is an international agreement that provides a framework for the taxation of income derived from international shipping.