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Article 8 Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Argentinië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

TAXATION OF INCOME

1 Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

2 If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.

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

4 In this Article,

a) the term “profits” includes:

i) profits, net profits, gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic; and

ii) interest on sums generated from the operation of ships or aircraft in international traffic provided that such interest is incidental to the operation;

b) the term “operation of ships or aircraft” in international traffic by an enterprise of a Contracting State includes:

i) the charter or rental of ships or aircraft on a bareboat basis; and

ii) the rental of containers and related equipment;

by that enterprise provided that such charter or rental is incidental to the operation by that enterprise of ships or aircraft in international traffic.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Argentinië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
Soort
Verdrag
Geldend vanaf
11-02-1998
BWB-id
BWBV0001304
Versie
1998-02-11_0

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