Einde inhoudsopgave
Agreement between the Kingdom of the Netherlands the Kingdom of Bahrain for the reciprocal exemption with respect to taxes on income and profits derived from international air transport
Article 5 Consortiums
Geldend
Geldend vanaf 06-07-2011
- Bronpublicatie:
05-02-2007, Trb. 2007, 39 (uitgifte: 09-03-2007, kamerstukken/regelingnummer: -)
- Inwerkingtreding
06-07-2011
- Bronpublicatie inwerkingtreding:
18-08-2011, Trb. 2011, 134 (uitgifte: 18-08-2011, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Vervoersrecht / Luchtvervoer
Where an air transport enterprise of either one of the Contracting States and of a third State have agreed to carry on an air transportation business together in the form of a consortium, Article 3 shall apply to such part of the profits of the consortium from the operation of aircraft in international traffic and of the capital of such consortium as corresponds to the participation held in that consortium by an air transport enterprise that is a resident of a Contracting State.