BWBV0007021
Geldig vanaf 01-09-2024
Artikel 22
Verdrag inzake luchtvervoer tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Trinidad en Tobago
1. Profits from the operation of aircraft in international traffic shall be taxable only in the territory of the Contracting Party in which the place of effective management of the enterprise is situated. Goods and services supplied to the designated airline shall be taxable according to the laws of each Contracting Party.
2. Capital represented by aircraft operated in international traffic and by movable property pertaining to the operation of such aircraft shall be taxable only in the territory of the Contracting Party in which the place of effective management of the enterprise is situated.
3. Where an Agreement for the avoidance of double taxation with respect to taxes on income and on capital exists between the Contracting Parties, the provisions of the latter shall prevail.
2. Capital represented by aircraft operated in international traffic and by movable property pertaining to the operation of such aircraft shall be taxable only in the territory of the Contracting Party in which the place of effective management of the enterprise is situated.
3. Where an Agreement for the avoidance of double taxation with respect to taxes on income and on capital exists between the Contracting Parties, the provisions of the latter shall prevail.
- Citeren als
- Art. 22
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0007021
- Officiële bron
- wetten.overheid.nl