BWBV0001303
Geldig vanaf 27-08-1998
Artikel 8
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Russische Federatie tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State of which the enterprise deriving such profits is a resident.
2. For the purposes of this article, profits derived from the operation in international traffic of ships and aircraft include profits derived from the rental on a bareboat basis of ships and aircraft if operated in international traffic and from the rental of containers and related equipment if such rental profits are incidental to the profits described in paragraph 1.
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.
2. For the purposes of this article, profits derived from the operation in international traffic of ships and aircraft include profits derived from the rental on a bareboat basis of ships and aircraft if operated in international traffic and from the rental of containers and related equipment if such rental profits are incidental to the profits described in paragraph 1.
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.
- Citeren als
- Art. 8
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001303
- Officiële bron
- wetten.overheid.nl