BWBV0001059
Geldig vanaf 17-11-1992
Artikel 3
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. 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.
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.
- Citeren als
- Art. 3
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001059
- Officiële bron
- wetten.overheid.nl