BWBV0001296
Geldig vanaf 01-09-1997
Artikel 8
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Letland inzake scheepvaart
1. Income and profits from the operation in international traffic of owned or chartered vessels of an enterprise of a Contracting Party shall be taxable only in that Party.
2. The provisions of paragraph 1 of this Article shall also apply to income and profits obtained by chartering out vessels fully equipped, manned and supplied, irrespective of the nationality of the charterer.
3. The provisions of paragraph 1 and 2 shall also apply to income and profits from the participation in a pool, a joint business or an international operating agency.
4. Gains from the alienation of vessels of an enterprise of a Contracting Party operated in international traffic or of movable property pertaining to the operation of such vessels shall be taxable only in that Party.
5. Capital represented by vessels of an enterprise of a Contracting Party operated in international traffic and by movable property pertaining to the operation of such vessels shall be taxable only in that Party.
2. The provisions of paragraph 1 of this Article shall also apply to income and profits obtained by chartering out vessels fully equipped, manned and supplied, irrespective of the nationality of the charterer.
3. The provisions of paragraph 1 and 2 shall also apply to income and profits from the participation in a pool, a joint business or an international operating agency.
4. Gains from the alienation of vessels of an enterprise of a Contracting Party operated in international traffic or of movable property pertaining to the operation of such vessels shall be taxable only in that Party.
5. Capital represented by vessels of an enterprise of a Contracting Party operated in international traffic and by movable property pertaining to the operation of such vessels shall be taxable only in that Party.
- Citeren als
- Art. 8
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001296
- Officiële bron
- wetten.overheid.nl