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Article 7 Overeenkomst tussen het Koninkrijk der Nederlanden en de Staat Israël tot het vermijden van dubbele belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht

TAXING RULES

1 Subject to paragraph 2, ships and aircraft operated in international traffic and movable property pertaining to the operation of such ships and aircraft shall be taxable only in the State of which the owner of the ships or aircraft was a resident at his death.

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

3 If the place of effective management of a shipping enterprise is aboard a ship, then il 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 owner of the ship was a resident at his death.

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en de Staat Israël tot het vermijden van dubbele belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht
Soort
Verdrag
Geldend vanaf
14-07-1975
BWB-id
BWBV0003325
Versie
1975-07-14_0

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