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Article 11 Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Georgië inzake luchtdiensten tussen en via hun onderscheiden grondgebieden

1 Income and profits from the operation of aircraft in international traffic shall be taxable only in the State in which the place of effective management of the enterprise is situated.

2 Gains from the alienation of aircraft operated in international traffic shall be taxable only in the State in which the place of effective management of the enterprise is situated.

3 Capital represented by aircraft operated in international traffic and by movable property pertaining to the operation of such aircraft shall be taxable only in the State in which the place of effective management of the enterprise is situated.

4 The provisions of paragraph 1 of this Article shall also apply to income and profits from the participation in a pool, a joint business or an international operating agency.

5 If an agreement between the Contracting Parties on avoidance of double taxation on income or capital envisages procedures different from those referred to in paragraphs 1–4 of this Article, the provisions of the agreement on avoidance of double taxation on income or captal shall be applicable.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Georgië inzake luchtdiensten tussen en via hun onderscheiden grondgebieden
Soort
Verdrag
Geldend vanaf
01-05-1997
BWB-id
BWBV0001185
Versie
1997-05-01_0

In de hele regeling · Officiële tekst op wetten.overheid.nl