BWBV0006949
Artikel 8
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Colombia tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen 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 profits derived directly from the operation of ships or aircraft in international traffic, and
b) the terms “operation of ships or aircraft” by an enterprise also includes: i) the chartering or rental of ships or aircraft on a bare-boat basis and
ii) the rental of containers and related equipment
i) the chartering or rental of ships or aircraft on a bare-boat basis and
ii) the rental of containers and related equipment
provided that this chartering or rental is ancillary to the operation by that enterprise of ships or aircraft in international traffic.
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 profits derived directly from the operation of ships or aircraft in international traffic, and
b) the terms “operation of ships or aircraft” by an enterprise also includes: i) the chartering or rental of ships or aircraft on a bare-boat basis and
ii) the rental of containers and related equipment
i) the chartering or rental of ships or aircraft on a bare-boat basis and
ii) the rental of containers and related equipment
provided that this chartering or rental is ancillary to the operation by that enterprise of ships or aircraft in international traffic.
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
- Status
- Geldend recht
- Identificatie
- BWBV0006949
- Officiële bron
- wetten.overheid.nl