Article 3.3. International Shipping Income exclusion 条款3.3 国际航运收入豁免
3.3.3. Qualified Ancillary International Shipping Income means net income obtained by a Constituent Entity from the following activities that are performed primarily in connection with the transportation of passengers or cargo by ships in international traffic:
(a) leasing a ship on a bare boat charter basis to another shipping enterprise that is not a Constituent Entity, provided that the charter does not exceed three years;
(b) sale of tickets issued by other shipping enterprises for the domestic leg of an international voyage;
(c) leasing and short-term storage of containers or detention charges for the late return of containers;
(d) provision of services to other shipping enterprises by engineers, maintenance staff, cargo handlers, catering staff, and customer services personnel; and
(e) investment income where the investment that generates the income is made as an integral part of the carrying on the business of operating the ships in international traffic.
3.3.3 合格附属国际航运收入指成员实体主要通过以下与国际运输船舶运营相关的活动获得的净收入：
(a) 以光船租赁形式向非成员实体的其他航运企业租赁船舶（租赁期不超过三年）；
(b) 代售其他航运企业签发的国际航程国内段客票；
(c) 集装箱租赁及短期仓储服务，或集装箱逾期返还产生的滞箱费；
(d) 向其他航运企业提供工程、维护、货物装卸、餐饮及客户服务；
(e) 作为国际运输船舶运营业务组成部分的投资所产生的收益。
3.3.4. The aggregated Qualified Ancillary International Shipping Income of all Constituent Entities located in a jurisdiction shall not exceed 50% of those Constituent Entities’ International Shipping Income.
3.3.4 位于同一辖区的所有成员实体合格附属国际航运收入总额，不得超过这些成员实体国际航运收入的50%。
3.3.5. The costs incurred by a Constituent Entity that are directly attributable to its international shipping activities listed in Article 3.3.2 and the costs directly attributable to its qualified ancillary activities listed in Article 3.3.3 shall be deducted from the Constituent Entity’s revenues from such activities to compute its International Shipping Income and Qualified Ancillary International Shipping Income. Other costs incurred by a Constituent Entity that are indirectly attributable to a Constituent Entity’s international shipping activities and qualified ancillary activities shall be allocated on the basis of the Constituent Entity’s revenues from such activities in proportion to its total revenues. All direct and indirect costs attributed to a Constituent Entity’s International Shipping Income and Qualified Ancillary International Shipping Income shall be excluded from the computation of its GloBE Income or Loss.
3.3.5 成员实体直接归属于第3.3.2条所列国际航运活动的成本，以及直接归属于第3.3.3条所列合格附属活动的成本，应从该实体此类活动的收入中扣除，以计算其国际航运收入及合格附属国际航运收入。成员实体间接归属于国际航运活动及合格附属活动的其他成本，应按此类活动收入占其总收入的比例进行分摊。所有归属于国际航运收入及合格附属国际航运收入的直接与间接成本，均应排除在该实体全球最低税所得或亏损的计算之外。
3.3.6. In order for a Constituent Entity’s International Shipping Income and Qualified Ancillary International Shipping Income to qualify for the exclusion from its GloBE Income or Loss under this Article, the Constituent Entity must demonstrate that the strategic or commercial management of all ships concerned is effectively carried on from within the jurisdiction where the Constituent Entity is located.
3.3.6 成员实体要获得本条规定的国际航运收入及合格附属国际航运收入豁免资格，必须证明相关船舶的战略或商业管理实质由其所在辖区实施。