Convention between the Government of the Kingdom of the Netherlands and the Government of the State of Qatar for the avoidance of double taxation on income and profits derived from international air transport:artikel 1

Convention between the Government of the Kingdom of the Netherlands and the Government of the State of Qatar for the avoidance of double taxation on income and profits derived from international air transport

Article 1 Taxes covered

Geldend

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1.

The taxes which are the subject of this Convention are:

a)

in the case of the State of Qatar:

—

the income tax,

hereinafter referred to as ‘Qatar Tax’;

b)

in the case of the Netherlands:

—

the company tax,

—

the income tax,

—

the wages tax,

hereinafter referred to as ‘Netherlands tax’.

2.

The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention 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 have been made in the taxes referred to in this Article.

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