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Article 8 Overeenkomst tussen het Koninkrijk der Nederlanden en het Koninkrijk Noorwegen tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

TAXATION OF INCOME

1 Profits derived by a resident of one of the States from the operation of ships or aircraft in international traffic shall be taxable only in that State.

2 However, such profits may also be taxed in the other State, if the place of effective management of the enterprise is situated in that other State.

3 For the purposes of paragraphs 1 and 2, profits derived from the operation in international traffic of ships or aircraft include profits incidental thereto, such as profits derived by a domestic or international carrier from the lease of ships or aircraft, attributable to temporary capacity on a bareboat basis.

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

5 The provisions of paragraphs 1 to 4 shall likewise apply to profits derived from the operation of vessels engaged in fishing activities on the high seas.

6 The provisions of paragraphs 1, 2, 3 and 5 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en het Koninkrijk Noorwegen tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
Soort
Verdrag
Geldend vanaf
30-11-2013
BWB-id
BWBV0002712
Versie
2013-11-30_0

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