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Article 8 Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Armenië tot het vermijden van dubbele 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 For the purposes of this article, profits derived from the operation in international traffic of ships and aircraft include:

a) profits derived from the rental on a bareboat basis of ships and aircraft if operated in international traffic; and

b) profits derived from the use, maintenance or rental of containers (including related equipment for the transport of containers) used for the transport of goods or merchandise;

where such rental profits or profits from such use, maintenance or rental, as the case may be, are incidental to the profits from the operation of ships and aircraft in international traffic.

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

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Armenië tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
Soort
Verdrag
Geldend vanaf
22-11-2002
BWB-id
BWBV0001547
Versie
2002-11-22_0

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