BWBV0006823
Artikel 8
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Irak tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontgaan en ontwijken van belasting
1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
3. The provisions of this Article shall also apply to taxes levied on the basis of the gross receipts in respect of the carriage of passengers and cargo in international traffic.
2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
3. The provisions of this Article shall also apply to taxes levied on the basis of the gross receipts in respect of the carriage of passengers and cargo in international traffic.
- Citeren als
- Art. 8
- Status
- Geldend recht
- Identificatie
- BWBV0006823
- Officiële bron
- wetten.overheid.nl