BWBV0007045
Artikel 8
Verdrag tussen het Koninkrijk der Nederlanden en de Volksrepubliek Bangladesh 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 aircraft in international traffic shall be taxable only in that State.
2. Profits of an enterprise of a Contracting State from the operation of ships in international traffic shall be taxable only in that State. However, profits from the operation of ships in international traffic in the other Contracting State may also be taxed in that other State, but the rate of tax chargeable in that other State shall in no case exceed 4 per cent.
3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
2. Profits of an enterprise of a Contracting State from the operation of ships in international traffic shall be taxable only in that State. However, profits from the operation of ships in international traffic in the other Contracting State may also be taxed in that other State, but the rate of tax chargeable in that other State shall in no case exceed 4 per cent.
3. The provisions of paragraphs 1 and 2 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
- BWBV0007045
- Officiële bron
- wetten.overheid.nl