BWBV0007023
Geldig vanaf 01-01-2025
Artikel 8
Verdrag tussen het Koninkrijk der Nederlanden en de Kirgizische Republiek 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 derived by an enterprise of a Contracting State from the operation of ships, aircraft or road vehicles in international traffic shall be taxable only in that State.
2. For the purposes of this Article, profits derived from the operation in international traffic of ships, aircraft or road vehicles include:
a) profits derived from the rental on a bare boat basis of ships, aircraft or road vehicles if operated in international traffic;
b) profits derived from the use or rental of containers (including trailers and related equipment for the transport of containers) used in international traffic;
if such profits are incidental to the profits described in paragraph 1.
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, profits derived from the operation in international traffic of ships, aircraft or road vehicles include:
a) profits derived from the rental on a bare boat basis of ships, aircraft or road vehicles if operated in international traffic;
b) profits derived from the use or rental of containers (including trailers and related equipment for the transport of containers) used in international traffic;
if such profits are incidental to the profits described in paragraph 1.
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
- BWBV0007023
- Officiële bron
- wetten.overheid.nl