This article provides a tax exemption for income derived by a Non-Resident Person from operating aircraft or ships in international transportation. The exemption covers the international transport of passengers and goods, as well as the leasing of aircraft, ships, or related essential equipment. This relief is granted on a reciprocal basis. The key condition is that a UAE Resident Person performing the same activities would be exempt from a similar corporate tax in the Non-Resident Person's home country. This provision aligns with international tax treaty principles to avoid double taxation on international transport income.