BWBV0006895
Geldig vanaf 30-11-2022
Artikel 8
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Chili tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen en het voorkomen van het ontduiken 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. For the purposes of this Article:
a) the term “profits” includes: (i) gross revenues derived directly from the operation of ships or aircraft in international traffic, and
(ii) interest over the amounts derived directly from the operation of ships or aircraft in international traffic, only if such interest is incidental to the operation.
(i) gross revenues derived directly from the operation of ships or aircraft in international traffic, and
(ii) interest over the amounts derived directly from the operation of ships or aircraft in international traffic, only if such interest is incidental to the operation.
b) the expression “operation of ships or aircraft” by an enterprise, also includes: (i) the charter or rental on a bareboat basis of ships and aircraft;
(ii) the rental of containers and related equipment, if that charter or rental is incidental to the operation by the enterprise of ships or aircraft in international traffic.
(i) the charter or rental on a bareboat basis of ships and aircraft;
(ii) the rental of containers and related equipment,
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:
a) the term “profits” includes: (i) gross revenues derived directly from the operation of ships or aircraft in international traffic, and
(ii) interest over the amounts derived directly from the operation of ships or aircraft in international traffic, only if such interest is incidental to the operation.
(i) gross revenues derived directly from the operation of ships or aircraft in international traffic, and
(ii) interest over the amounts derived directly from the operation of ships or aircraft in international traffic, only if such interest is incidental to the operation.
b) the expression “operation of ships or aircraft” by an enterprise, also includes: (i) the charter or rental on a bareboat basis of ships and aircraft;
(ii) the rental of containers and related equipment, if that charter or rental is incidental to the operation by the enterprise of ships or aircraft in international traffic.
(i) the charter or rental on a bareboat basis of ships and aircraft;
(ii) the rental of containers and related equipment,
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
- BWBV0006895
- Officiële bron
- wetten.overheid.nl