BWBV0006507
Geldig vanaf 01-10-2016
Artikel 13
Luchtvaartverdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Panama
1. Profits from the operation of the aircraft of a designated airline in international traffic shall be taxable only in the territory of the Party in which the place of effective management of that airline is situated.
2. Capital represented by aircraft operated in international traffic by a designated airline and by movable property pertaining to the operation of such aircraft shall be taxable only in the territory of the Party in which the place of effective management of the airline is situated.
3. Where a special agreement for the avoidance of double taxation with respect to taxes on income and on capital exists between the Parties, the provisions of the latter shall prevail.
2. Capital represented by aircraft operated in international traffic by a designated airline and by movable property pertaining to the operation of such aircraft shall be taxable only in the territory of the Party in which the place of effective management of the airline is situated.
3. Where a special agreement for the avoidance of double taxation with respect to taxes on income and on capital exists between the Parties, the provisions of the latter shall prevail.
- Citeren als
- Art. 13
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006507
- Officiële bron
- wetten.overheid.nl