Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Koninkrijk Bahrein tot wederzijdse vrijstelling met betrekking tot belastingen naar inkomsten en winsten verkregen uit het internationale luchtvervoer

1. This Agreement shall apply to any existing taxes on income and on profits imposed by either of the Contracting States or by any of their political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in the taxes referred to in this Article.

1. In this Agreement, unless the context otherwise requires:
a) the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of Bahrain or the Kingdom of the Netherlands (the Netherlands), as the context requires; the term “Contracting States” means the Kingdom of Bahrain and the Kingdom of the Netherlands (the Netherlands);
b) as regards the Kingdom of the Netherlands, the present Agreement shall apply to that part of the Kingdom which is situated in Europe only;
c) the term “person” includes an individual, a company and any other body of persons;
d) the term “resident of a Contracting State” means: (i) in the case of the Netherlands: any person, who under Dutch law, is liable to tax by reason of his domicile, residence, place of effective management or any other criterion of a similar nature;
(ii) in the case of Bahrain: any person, who under Bahrain law is domiciled or has their place of management in Bahrain;
(i) in the case of the Netherlands: any person, who under Dutch law, is liable to tax by reason of his domicile, residence, place of effective management or any other criterion of a similar nature;
(ii) in the case of Bahrain: any person, who under Bahrain law is domiciled or has their place of management in Bahrain;
e) the term “air transport enterprise of a Contracting State” means an enterprise involved in international air traffic and carried on or managed by a person who is a resident of a Contracting State or is a designated airline according to the Air Services Agreement between the Contracting States.
f) the term “international traffic” means any transport by an aircraft, owned, leased or chartered, operated by an air transport enterprise of a Contracting State, except when the aircraft is operated solely between places in the other Contracting State;
g) “tax” and “taxes” mean all taxes imposed on total or on elements of income or on gains from alienation of movable or immovable property or capital on air transport enterprises or all taxes on the total amounts of wages or salaries levied on their employees;
h) the term “competent authority” means: (i) in the case of Bahrain, the Minister of Finance or his authorised representative;
(ii) in the case of the Netherlands, the Minister of Finance or his authorised representative.
(i) in the case of Bahrain, the Minister of Finance or his authorised representative;
(ii) in the case of the Netherlands, the Minister of Finance or his authorised representative.
2. In the application of the provisions of this Agreement at any time 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 air transport 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 air transport 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 air transport enterprise of a Contracting State from the operation of aircraft in international traffic mean income and profits from the transportation by air of persons, baggage, animals, goods or mail, by an air transport enterprise of a Contracting State, including the sale of tickets or similar documents for such transportation. Such income and profits include income and profits derived by that air transport enterprise from activities directly connected with and incidental to the operation of aircraft, in particular:
a) profits from the rental, lease or sub-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 air transport enterprise to an air transport enterprise of the other Contracting State.
4. The provisions of paragraphs 1 and 2 shall also apply to income and profits from the participation in a pool, a joint business or an international operating agency.
5. Remuneration derived by an employee of an air transport enterprise of a Contracting State in respect of an employment exercised aboard an aircraft operated in international traffic shall be taxable only in that State.
6. 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 air transport 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 aforementioned air transport enterprise for such a purpose for a period of three years.

1. Aircraft operating in international traffic by an air transport enterprise of a Contracting State, as well as their regular equipment, spare parts, supplies of fuels and lubricants, aircraft stores (including food, beverages and tobacco) on board as well as advertising and promotional material kept on board such aircraft shall be exempted from all customs duties, inspection fees and similar national or local duties and charges, on arrival in the other Contracting State, provided such equipment and supplies remain on board the aircraft up to such time as they are re-exported.
2. With regard to regular equipment, spare parts, supplies of fuels and lubricants and aircraft stores introduced into a Contracting State by or on behalf of an air transport enterprise of the other Contracting State or taken on board the aircraft operated by such air transport enterprise and intended solely for use on board aircraft while operating in international traffic, no duties and charges, including customs duties and inspection fees imposed in the first Contracting State, shall be applied, even when these supplies are to be used on the parts of the journey performed over the Contracting State in which they are taken on board. The articles referred to above may be required to be kept under customs supervision and control. The provisions of this paragraph cannot be interpreted in such a way that a Contracting State can be made subject to the obligation to refund customs duties which already have been levied on the items referred to above.
3. Regular airborne equipment, spare parts, supplies of fuels and lubricants and aircraft stores retained on board the aircraft of an air transport enterprise of a Contracting State may be unloaded in the territory of the other Contracting State only with the approval of the customs authorities of that State, who may require that these materials be placed under their supervision up to such time as they are re-exported or otherwise disposed of in accordance with customs regulations.

Where an air transport enterprise of either one of the Contracting States and of a third State have agreed to carry on an air transportation business together in the form of a consortium, Article 3 shall apply to such part of the profits of the consortium from the operation of aircraft in international traffic and of the capital of such consortium as corresponds to the participation held in that consortium by an air transport enterprise that is a resident of a Contracting State.

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 calendar 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 the Netherlands Antilles or Aruba or to both of the countries, 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 be 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 terminate the application of this Agreement to any territory or country to which it has been extended under this Article.

1. Each of the Contracting States 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. The air transport enterprises of a Contracting State will not be charged the tax referred to in Article 1 on 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.

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.