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Protocol Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Koninkrijk Bahrein tot wederzijdse vrijstelling met betrekking tot belastingen naar inkomsten en winsten verkregen uit het internationale luchtvervoer

At the moment of signing the Agreement between the Government of the Kingdom of the Netherlands and the Government of the Kingdom of Bahrain for the Reciprocal Exemption of Taxes Levied on Income and Profits Derived from International Air Transport, the undersigned have agreed that the following provision shall form an integral part of the Agreement.

It is understood that according to Netherlands Value Added Tax (“VAT”) law, the international transport of goods and passengers outside the Netherlands is not subject to Netherlands VAT, while the input-VAT is refundable. Moreover, the supply of the following goods and services is zero-rated in the Netherlands while the input-VAT relating to these goods and services remains refundable:

1. aircraft used primarily as international public transport;

2. goods intended as stores for aircraft referred in sub-paragraph 1);

3. services supplied in connection with goods which are exported outside the European Union or stored in a bonded warehouse; and

4. services supplied in connection with goods referred to in sub-paragraph 1) and 2) herein.

It is further understood that if the Kingdom of Bahrain were to introduce VAT or a similar sales tax, an air transport enterprise of the Netherlands would be eligible to a similar treatment as described in the preceding paragraphs herein.

Regeling
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Koninkrijk Bahrein tot wederzijdse vrijstelling met betrekking tot belastingen naar inkomsten en winsten verkregen uit het internationale luchtvervoer
Soort
Verdrag
Geldend vanaf
06-07-2011
BWB-id
BWBV0003159
Versie
2011-07-06_0

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