Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Hellenic Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Article 8 Shipping and air transport
Geldend
Geldend vanaf 17-07-1984
- Bronpublicatie:
16-07-1981, Trb. 1981, 178 (uitgifte: 17-08-1981, kamerstukken/regelingnummer: -)
- Inwerkingtreding
17-07-1984
- Bronpublicatie inwerkingtreding:
10-08-1984, Trb. 1984, 84 (uitgifte: 01-01-1984, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
The provisions of paragraphs 1 to 6 of Article 7 shall not affect the application of the provisions of the Agreement between the Kingdom of the Netherlands and Greece, signed at Athens the 26th of July, 1951, for reciprocal exemption from taxes on income with respect to certain profits derived from international shipping and air transport enterprises.
2.
The provisions of the Agreement mentioned in paragraph 1 of this Article shall also apply to profits from the participation in a pool, a joint business or an international operating agency.