Einde inhoudsopgave
Agreement between the Kingdom of the Netherlands and the Sultanate of Oman 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 28-12-2011
- Bronpublicatie:
05-10-2009, Trb. 2010, 181 (uitgifte: 17-06-2010, kamerstukken/regelingnummer: -)
- Inwerkingtreding
28-12-2011
- Bronpublicatie inwerkingtreding:
22-12-2011, Trb. 2011, 265 (uitgifte: 22-12-2011, 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 of this Article shall also apply to profits from the participation in a pool, a joint business or in an international operating agency.
3.
For the purposes of this Article, the term ‘operation of ships or aircraft in international traffic’ by an enterprise, includes:
- a)
the charter, lease or rental of ships or aircraft fully equipped, manned and supplied, and used in the operation international traffic;
- b)
the charter, lease or rental on a bare boat charter basis of ships or aircraft where such charter, lease or rental is incidental to the operation of ships or aircraft in international traffic;
- c)
the use, maintenance or rental of containers where such use, maintenance or rental is incidental to the operation of ships or aircraft in international traffic.