Einde inhoudsopgave
Convention between The Kingdom of The Netherlands and The Republic of Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Article 8 Shipping and air transport
Geldend
Geldend vanaf 18-12-2009
- Redactionele toelichting
Dit artikel is gecorrigeerd via een rectificatie (Trb. 2010, 44).
- Bronpublicatie:
22-09-2008, Trb. 2008, 202 (uitgifte: 31-10-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
18-12-2009
- Bronpublicatie inwerkingtreding:
05-02-2010, Trb. 2010, 44 (uitgifte: 05-02-2010, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
Profits (income) of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
2.
For the purposes of this Article, profits (income) derived from the operation in international traffic of ships and aircraft include:
- a)
profits (income) from the rental on a bare boat basis of ships and aircraft, and
- b)
profits (income) from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise,
where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic.
3.
The provisions of paragraphs 1 and 2 shall also apply to international traffic profits (income) from the participation in a pool, a joint business or an international operating agency.