第2條
Notwithstanding the provisions of paragraph 1, such profits may be taxed in the other Contracting Party to the extent the profits relate to transport confined solely to places in that other Party.
稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(新西蘭)令 第2條
Notwithstanding the provisions of paragraph 1, such profits may be taxed in the other Contracting Party to the extent the profits relate to transport confined solely to places in that other Party.
資料來源:香港特別行政區政府「資料一線通」DATA.GOV.HK(電子版香港法例,律政司)。Source: Hong Kong e-Legislation (Department of Justice), via DATA.GOV.HK. Reproduced under the Terms and Conditions of Use of DATA.GOV.HK.