Plače, mezde in drugi podobni prejemki, ki jih dobi rezident države pogodbenice iz zaposlitve, ki se izvaja na ladji ali letalu, ki prevaža zaloge ali osebje na kraj ali med kraji, kadar se dejavnosti, povezane z raziskovanjem ali izkoriščanjem morskega dna in podzemlja ter njunih naravnih virov, opravljajo v drugi državi pogodbenici, ali iz zaposlitve, ki se izvaja na vlačilcih ali drugih pomožnih plovilih za take dejavnosti, se lahko obdavčijo v državi pogodbenici, katere rezident je podjetje, ki opravlja take dejavnosti.
Salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft engaged in the transportation of supplies or personnel to a location, or between locations, where activities connected with the exploration or exploitation of the seabed and subsoil and their natural resources are being carried on in the other Contracting State, or in respect of an employment exercised aboard tugboats or other vessels operated auxiliary to such activities, may be taxed in the Contracting State of which the enterprise carrying on such activities is a resident.