BWBV0003165
Geldig vanaf 24-12-2009
Artikel 8
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Koninkrijk Bahrein tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
3. The Agreement between the Government of the Kingdom of the Netherlands and the Government of the Kingdom of Bahrain for the Reciprocal Exemption with respect to Taxes on Income and Profits derived from International Air Transport, signed on the 5th of February 2007 at Manama, will remain in force. However, if this Convention provides for a more beneficial treatment of the items of income concerned, this Convention shall also be applicable to the extent that it is more favourable.
2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
3. The Agreement between the Government of the Kingdom of the Netherlands and the Government of the Kingdom of Bahrain for the Reciprocal Exemption with respect to Taxes on Income and Profits derived from International Air Transport, signed on the 5th of February 2007 at Manama, will remain in force. However, if this Convention provides for a more beneficial treatment of the items of income concerned, this Convention shall also be applicable to the extent that it is more favourable.
- Citeren als
- Art. 8
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003165
- Officiële bron
- wetten.overheid.nl