BWBV0006913
Geldig vanaf 01-06-2024
Artikel 10
Verdrag inzake luchtdiensten tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Verenigde Mexicaanse Staten
1. Profits of an enterprise which is a resident of a Party from the operation of an aircraft of a Designated Airline in international traffic shall be taxable only in the Territory of that Party in accordance with its national laws and regulations.
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. This Article shall cease to have effect in the event that an agreement for the avoidance of double taxation with respect to taxes on income enters into effect between the Parties.
4. The taxes to which this Article shall apply are in particular:
a) In the United Mexican States: (i) The Federal Income Tax;
(i) The Federal Income Tax;
b) In the Kingdom of the Netherlands, in respect of Curaçao: (i) The Income Tax,
(ii) The Profit Tax.
(i) The Income Tax,
(ii) The Profit Tax.
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. This Article shall cease to have effect in the event that an agreement for the avoidance of double taxation with respect to taxes on income enters into effect between the Parties.
4. The taxes to which this Article shall apply are in particular:
a) In the United Mexican States: (i) The Federal Income Tax;
(i) The Federal Income Tax;
b) In the Kingdom of the Netherlands, in respect of Curaçao: (i) The Income Tax,
(ii) The Profit Tax.
(i) The Income Tax,
(ii) The Profit Tax.
- Citeren als
- Art. 10
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006913
- Officiële bron
- wetten.overheid.nl