Einde inhoudsopgave
Convention between the Government of the Kingdom of the Netherlands and the Government of the Kingdom of Bahrain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Artikel 8 Shipping and air transport
Geldend
Geldend vanaf 24-12-2009
- Bronpublicatie:
16-04-2008, Trb. 2008, 119 (uitgifte: 16-06-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
24-12-2009
- Bronpublicatie inwerkingtreding:
13-01-2010, Trb. 2010, 12 (uitgifte: 13-01-2010, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
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.
3.
The Agreement between the Government of the Kingdom of the Netherlands and the Government of the Kingdom of Bahrain for the Reciprocal Exemption with respect to Taxes on Income and Profits derived from International Air Transport, signed on the 5th of February 2007 at Manama, will remain in force. However, if this Convention provides for a more beneficial treatment of the items of income concerned, this Convention shall also be applicable to the extent that it is more favourable.