BWBV0004163
Geldig vanaf 28-12-2011
Artikel X
Verdrag tussen het Koninkrijk der Nederlanden en het Sultanaat Oman tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
a). The International Air Transport Agreement between the Netherlands and Oman, signed in February 1991, as amended by the Protocol signed in December 1995, will remain in force. However, if this Agreement provides for a more beneficial tax treatment, it shall also be applicable to the extent that it is more favourable.
b). It is understood that for the purposes of this Article, the term “profits” includes:
i) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and
ii) interest that is incidental to the operation of ships or aircraft in international traffic.
b). It is understood that for the purposes of this Article, the term “profits” includes:
i) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and
ii) interest that is incidental to the operation of ships or aircraft in international traffic.
- Citeren als
- Art. X
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004163
- Officiële bron
- wetten.overheid.nl