Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect of taxes on income
Article 8 Shipping and air transport
Geldend
Geldend vanaf 20-11-1991
- Bronpublicatie:
08-03-1990, Trb. 1990, 67 (uitgifte: 16-05-1990, kamerstukken/regelingnummer: -)
- Inwerkingtreding
20-11-1991
- Bronpublicatie inwerkingtreding:
17-12-1991, Trb. 1991, 176 (uitgifte: 01-01-1991, 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 Contracting State in which the place of effective management of the enterprise is situated.
2.
If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.
3.
The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.