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Article 22 Verdrag inzake luchtvervoer tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Trinidad en Tobago

1 Profits from the operation of aircraft in international traffic shall be taxable only in the territory of the Contracting Party in which the place of effective management of the enterprise is situated. Goods and services supplied to the designated airline shall be taxable according to the laws of each Contracting Party.

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

3 Where an Agreement for the avoidance of double taxation with respect to taxes on income and on capital exists between the Contracting Parties, the provisions of the latter shall prevail.

Regeling
Verdrag inzake luchtvervoer tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Trinidad en Tobago
Soort
Verdrag
Geldend vanaf
01-09-2024
BWB-id
BWBV0007021
Versie
2024-09-01_0

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