Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Arabische Emiraten tot het vermijden van dubbele belasting van inkomsten en winsten verkregen uit het internationale luchtvervoer

1. The taxes which are the subject of this Agreement are:
a) in the case of the United Arab Emirates, the income tax as imposed by the Federal Government of the United Arab Emirates (hereinafter referred to as “United Arab Emirates Tax”);
b) in the case of the Kingdom of the Netherlands, - the company tax (vennootschapsbelasting),
- the income tax (inkomstenbelasting),
- the wages tax (loonbelasting), (hereinafter referred to as “Netherlands Tax”).
- the company tax (vennootschapsbelasting),
- the income tax (inkomstenbelasting),
- the wages tax (loonbelasting),
2. This Agreement shall apply also to any identical or substantially similar taxes and taxes on capital gains which are imposed by either Contracting State and any of its subdivisions, after the date of signature of this Agreement in addition to, or in place of, the taxes referred to in paragraph 1 of this Article.

1. In this Agreement, unless the context otherwise requires:
a) the terms “a Contracting State” and “the other Contracting State” mean the United Arab Emirates or the Kingdom of the Netherlands as the context requires; the term “Contracting States” means the United Arab Emirates and the Kingdom of the Netherlands;
b) as regards the Kingdom of the Netherlands, the present Agreement shall apply to the part of the Kingdom which is situated in Europe only;
c) the term “tax” means United Arab Emirates tax or Netherlands tax as the context requires;
d) the term “person” includes an individual, a company and any other body of persons;
e) the term “resident of a Contracting State” means any person, who under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of effective management or any other criterion of a similar nature;
f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; these terms shall be deemed to include those enterprises which are designated to operate air services between the Contracting States;
g) the term “international traffic” means any transport by an aircraft, owned, leased or chartered, operated by an enterprise of a Contracting State, except when the aircraft is operated solely between places in the other Contracting State;
h) the term “operation of aircraft” means the transportation by air of persons, baggage, animals, goods or mail by an enterprise of a Contracting State, including the sale of tickets or similar documents for such transportation;
i) The term “competent authority” means: i) in the case of the United Arab Emirates, the Minister of Finance and Industry or his authorised representative;
ii) in the case of the Netherlands the Minister for Finance or his authorised representative.
i) in the case of the United Arab Emirates, the Minister of Finance and Industry or his authorised representative;
ii) in the case of the Netherlands the Minister for Finance or his authorised representative.
2. In the application of the provisions of this Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws in force in that Contracting State relating to the taxes which are the subject of this Agreement.

1. Income and profits derived from the operation of aircraft in international traffic by an enterprise of a Contracting State shall be exempted from tax in the other Contracting State, irrespective of the manner in which it is levied.
2. Income and profits derived from the alienation of aircraft operated in international traffic by an enterprise of a Contracting State and movable property pertaining to the operation of such aircraft shall be exempted from tax in the other Contracting State, irrespective of the manner in which it is levied.
3. For the purposes of this Article, income and profits derived by an enterprise of a Contracting State from the operation of aircraft in international traffic include income and profits derived by that enterprise from activities directly connected with and incidental to the operation of aircraft, in particular:
a) profits from the rental or lease of aircraft;
b) interest derived from bank deposits directly connected with the operation of aircraft in international traffic;
c) income and profits derived from training schemes, management and other services rendered by that enterprise to an enterprise of the other Contracting State.
4. The provisions of paragraphs 1, 2 and 3 shall also apply to income and profits from the participation in a pool, a joint business or an international operating agency.

An individual who acquires in one of the Contracting States technical, professional or business experience with respect to the operation of aircraft as an employee of an enterprise of the other Contracting State which operates air services in international traffic shall be exempt from tax in the first-mentioned State with respect to his remuneration received from the afore-mentioned enterprise for such purpose for a period of three years.

If an enterprise of the Kingdom of the Netherlands with respect to income and profits referred to in Article 3 is charged to any tax of the kind referred to in Article 1 in one of the other States of which Gulf Air is the national carrier, the Contracting States shall open negotiations without delay with a view to adjust accordingly the exemptions afforded by Article 3 of this Agreement.

Where tax has been levied and collected by a Contracting State contrary to the provisions of this Agreement, applications for the refund of tax have to be lodged with the competent authority of that State within a period of three years after the expiration of the calender year in which the tax has been levied and the tax so collected shall be refunded within six months from the date of such application.

The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. Consultation requested by the competent authority of a Contracting State shall begin within 90 days from the date of the receipt of such request.

1. As regards the Kingdom of the Netherlands, this Agreement may be extended, either in its entirety or with any necessary modifications, to either or both of the countries of Aruba or the Netherlands Antilles if the country concerned imposes taxes substantially similar in character to those to which this Agreement applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed in notes to be exchanged through diplomatic channels.
2. Unless otherwise agreed the termination of this Agreement shall not also terminate the application of this Agreement to any territory or country to which it has been extended under this Article.

1. Each Contracting State shall notify the other through diplomatic channels of the completion of the procedures required by its law to bring this Agreement into force. The Agreement shall enter into force on the thirtieth day after the latter of these notifications.
2. Enterprises of a Contracting State will not be charged to tax referred to in Article 1 for income and profits referred to in Article 3 in the other Contracting State for periods prior to the date of the entry into force of this Agreement.

Subject to the provisions of Article 5, this Agreement shall remain in force indefinitely but either Contracting State may terminate it by giving notice of termination through diplomatic channels, at least six months before the end of any calendar year after the fifth year following that of the entry into force.
In such event this Agreement shall cease to have effect from the first day of January of the second calendar year following that in which the notice has been given.