Einde inhoudsopgave
United Nations Model Double Taxation Convention between Developed and Developing Countries 2021
Article 8 International shipping and air transport
Geldend
Geldend vanaf 01-09-2021
- Redactionele toelichting
De dag van de datum van afkondiging is gezet op 01.
- Bronpublicatie:
01-09-2021, Internet 2021, www.un.org (uitgifte: 01-09-2021, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-09-2021
- Bronpublicatie inwerkingtreding:
01-09-2021, Internet 2021, www.un.org (uitgifte: 01-09-2021, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
Article 8 (Alternative A)
1.
Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
2.
The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Article 8 (Alternative B)
1.
Profits of an enterprise of a Contracting State from the operation of aircraft in international traffic shall be taxable only in that State.
2.
Profits of an enterprise of a Contracting State from the operation of ships in international traffic shall be taxable only in that State unless the shipping activities arising from such operation in the other Contracting State are more than casual. If such activities are more than casual, such profits may be taxed in that other State. The profits to be taxed in that other State shall be determined on the basis of an appropriate allocation of the overall net profits derived by the enterprise from its shipping operations. The tax computed in accordance with such allocation shall then be reduced by ___ per cent [the percentage is to be established through bilateral negotiations].
3.
The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.