BWBV0003138
Geldig vanaf 18-12-2009
Artikel 8
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Azerbeidzjan 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 (income) of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
2. For the purposes of this Article, profits (income) derived from the operation in international traffic of ships and aircraft include:
a) profits (income) from the rental on a bare boat basis of ships and aircraft, and
b) profits (income) from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise,
where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic.
3. The provisions of paragraphs 1 and 2 shall also apply to international traffic profits (income) from the participation in a pool, a joint business or an international operating agency.
2. For the purposes of this Article, profits (income) derived from the operation in international traffic of ships and aircraft include:
a) profits (income) from the rental on a bare boat basis of ships and aircraft, and
b) profits (income) from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise,
where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic.
3. The provisions of paragraphs 1 and 2 shall also apply to international traffic profits (income) from the participation in a pool, a joint business or an international operating agency.
- Citeren als
- Art. 8
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003138
- Officiële bron
- wetten.overheid.nl