BWBV0006537
Geldig vanaf 31-03-2018
Artikel 8
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Zambia tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Profits from the operation of ships or aircraft operated in international traffic by an enterprise of a Contracting State shall be taxable only in that State.
2. For the purposes of this Article, profits from the operation of ships or aircraft in international traffic shall include:
a) profits derived from the rental on a bare boat basis of ships or aircraft used in international traffic, and
b) profits derived from the use, rental or lease of containers,
if such profits are incidental to the profits to which the provisions of paragraph 1 apply.
3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
2. For the purposes of this Article, profits from the operation of ships or aircraft in international traffic shall include:
a) profits derived from the rental on a bare boat basis of ships or aircraft used in international traffic, and
b) profits derived from the use, rental or lease of containers,
if such profits are incidental to the profits to which the provisions of paragraph 1 apply.
3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
- Citeren als
- Art. 8
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006537
- Officiële bron
- wetten.overheid.nl