Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Article 8 Shipping and Air Transport
Geldend
Geldend vanaf 31-12-1993
- Bronpublicatie:
18-12-1992, Trb. 1993, 77 (uitgifte: 07-06-1993, kamerstukken/regelingnummer: -)
- Inwerkingtreding
31-12-1993
- Bronpublicatie inwerkingtreding:
31-12-1993, Trb. 1993, 202 (uitgifte: 01-01-1993, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
Profits derived by an enterprise of one of the States from the operation of ships or aircraft in international traffic shall be taxable only in that State.
2.
For the purposes of this Article, profits from the operation of ships or aircraft in international traffic include profits derived from the rental of ships or aircraft if such rental profits are incidental to profits described in paragraph 1.
3.
The provisions of paragraph 1 shall also apply to the proportionate share of profits derived from the participation in a pool, a joint business or an international operating agency. The proportionate share shall be treated as derived directly from the operation of ships or aircraft in international traffic.