Convention between the Government of the Kingdom of the Netherlands and the Government of the Kingdom of Saudi Arabia for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income:artikel 8

Article 8 Shipping and air transport

Geldend

Documentgegevens:

Geldend vanaf 01-12-2010

Bronpublicatie:: 13-10-2008, Trb. 2008, 214 (uitgifte: 17-12-2008, kamerstukken/regelingnummer: -)
Inwerkingtreding: 01-12-2010
Bronpublicatie inwerkingtreding:: 23-12-2010, Trb. 2010, 329 (uitgifte: 23-12-2010, kamerstukken/regelingnummer: -)
Vakgebied(en): Internationaal belastingrecht (V)
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 term ‘profits from the operation of ships or aircraft in international traffic’ includes:

(i): profits derived from rental on a full (time or voyage) basis of a ship or aircraft used in international transport;
(ii): profits derived from the rental on a bareboat basis of a ship or aircraft used in international transport;
(iii): profits derived from the use or rental of containers and related equipment used in international transport that is directly connected or ancillary to income from the international operation of a ship or aircraft.

4.

The provisions of paragraph 1 of this Article shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

5.

The provisions of this Convention shall not affect the application of the provisions of the agreement between the Government of the Kingdom of Saudi Arabia and the Government of the Kingdom of the Netherlands for reciprocal exemption of taxes levied on income and profits of air transport enterprises from the exercise of air transport in international traffic and their employees, signed at Riyadh on 16 January 1991 (‘air agreement’). In the event of any differences between the two, the air agreement shall prevail.