Agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Kingdom of the Netherlands for reciprocal exemption of taxes levied on income and profits of air transport enterprises from the exercise of air transport in international traffic and their employees
Article 1 Taxes covered
Geldend
Geldend vanaf 01-01-1992
- Bronpublicatie:
16-01-1991, Trb. 1991, 54 (uitgifte: 26-03-1991, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-01-1992
- Bronpublicatie inwerkingtreding:
23-12-1991, Trb. 1991, 180 (uitgifte: 01-01-1991, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Vervoersrecht / Luchtvervoer
1.
This Agreement shall apply to taxes on income and profits imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.
2.
There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable property and taxes on the total amounts of wages or salaries paid by air transport enterprises.
3.
The existing taxes on which the Agreement shall apply are in particular:
- a.
in the case of the Netherlands,
de inkomstenbelasting (income tax),
de vennootschapsbelasting (company tax),
(hereinafter referred to as ‘Netherlands tax’);
- b.
in the case of the Kingdom of Saudi Arabia,
the income tax,
(hereinafter referred to as ‘Saudi tax’).
4.
This Agreement shall also apply to any identical or substantially similar taxes as are subsequently imposed in addition to, or in place of the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws.