Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of Ghana for the Elimination of Double Taxation with respect to Taxes on Income and on Capital Gains and the Prevention of Tax Evasion and Avoidance
Article 8 Shipping and air transport
Geldend
Geldend vanaf 12-11-2008
- Bronpublicatie:
10-03-2008, Trb. 2008, 109 (uitgifte: 23-05-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
12-11-2008
- Bronpublicatie inwerkingtreding:
27-11-2008, Trb. 2008, 217 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the enterprise is situated. Those profits shall include profits derived by the enterprise from the use, maintenance or rental of containers used for the transport of goods or merchandise in international traffic where such use, maintenance or rental as the case may be, are incidental to the operation of ships or aircraft in international traffic.
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.