BWBV0003553
Geldig vanaf 24-02-1972
Artikel 7
Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Volksrepubliek Polen inzake de handelsscheepvaart, met Protocol
1. Income and profits from the operation in international traffic of owned or chartered vessels shall be taxable only in the territory of the Contracting Party where the place of effective management of the enterprise which operates the vessels is situated.
2. The provision of paragraph 1 of this Article shall also apply to income and profits obtained by leasing vessels on charter fully equipped, manned and supplied, irrespective of the nationality of the charterer.
2. The provision of paragraph 1 of this Article shall also apply to income and profits obtained by leasing vessels on charter fully equipped, manned and supplied, irrespective of the nationality of the charterer.
- Citeren als
- Art. 7
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003553
- Officiële bron
- wetten.overheid.nl