Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital
Article 8 Shipping, inland waterways transport and air transport
Geldend
Geldend vanaf 06-02-1983
- Bronpublicatie:
22-02-1982, Trb. 1982, 41 (uitgifte: 14-04-1982, kamerstukken/regelingnummer: -)
- Inwerkingtreding
06-02-1983
- Bronpublicatie inwerkingtreding:
01-02-1983, Trb. 1983, 23 (uitgifte: 01-01-1983, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
Profits from the operation of ships or aircraft in international traffic shall be taxable only in the State in which the place of effective management of the enterprise is situated.
2.
Profits from the operation of boats engaged in inland waterways transport shall be taxable only in the State in which the place of effective management of the enterprise is situated.
3.
If the place of effective management of a shipping enterprise or of an inland waterways transport enterprise is aboard a ship or boat, then it shall be deemed to be situated in the State in which the home harbour of the ship or boat in situated, or, if there is no such home harbour, in the State of which the operator of the ship or boat is a resident.
4.
The provisions of paragraph 1 of this Article shall also apply to profits derived from the participation in a pool, a joint business or in an international operating agency.