BWBV0006711
Geldig vanaf 01-12-2018
Artikel 10
Verdrag inzake luchtdiensten tussen de Regering van het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Regering van de Staat Qatar
1. Profits and income from the operation of aircraft in international traffic derived by an Airline of a Party, including participation in inter-airline commercial agreements or joint business ventures, shall be exempt from any tax on profits or income imposed by the other Party.
2. Capital and assets of an Airline of a Party pertaining to the operation of aircraft in international traffic shall be exempt from any tax on capital and assets imposed by the other Party.
3. Gains from the alienation of aircraft operated in international traffic and movable property pertaining to the operation of such aircraft derived by an Airline of a Party shall be exempt from any tax on gains imposed by the other Party.
4. This Article shall not have effect when an agreement for the avoidance of double taxation with respect to taxes on income is in effect between the two Parties. If no such agreement exists, the Parties shall endeavor to conclude an agreement for the avoidance of double taxation.
2. Capital and assets of an Airline of a Party pertaining to the operation of aircraft in international traffic shall be exempt from any tax on capital and assets imposed by the other Party.
3. Gains from the alienation of aircraft operated in international traffic and movable property pertaining to the operation of such aircraft derived by an Airline of a Party shall be exempt from any tax on gains imposed by the other Party.
4. This Article shall not have effect when an agreement for the avoidance of double taxation with respect to taxes on income is in effect between the two Parties. If no such agreement exists, the Parties shall endeavor to conclude an agreement for the avoidance of double taxation.
- Citeren als
- Art. 10
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006711
- Officiële bron
- wetten.overheid.nl