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Article 12 Verdrag inzake luchtdiensten tussen het Koninkrijk der Nederlanden, ten behoeve van Sint Maarten, en IJsland

1 Profits from the operation of the aircraft of a designated airline in international traffic shall be taxable only in the territory of the Party in which the place of effective management of that airline is situated.

2 Capital represented by aircraft operated in international traffic by a designated airline and by movable property pertaining to the operation of such aircraft shall be taxable only in the territory of the Party in which the place of effective management of that airline is situated.

3 When a special agreement for the avoidance of double taxation with respect to taxes on income and on capital exists between the Parties, the provisions of the latter shall prevail.

Regeling
Verdrag inzake luchtdiensten tussen het Koninkrijk der Nederlanden, ten behoeve van Sint Maarten, en IJsland
Soort
Verdrag
Geldend vanaf
01-06-2023
BWB-id
BWBV0006957
Versie
2023-06-01_0

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