rijk/verdrag/overeenkomst-tussen-de-regering-van-het-koninkrijk-der-nederlanden-en-de-regerin/BWBV0002753

titel	bwb_id	type	status	datum_inwerkingtreding	bron	citeertitel
Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Sultanaat Oman tot het vermijden van dubbele belasting van voordelen en winsten verkregen uit het internationale luchtvervoer	BWBV0002753	verdrag	geldend	1996-10-29	https://wetten.overheid.nl/BWBV0002753	Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Sultanaat Oman tot het vermijden van dubbele belasting van voordelen en winsten verkregen uit het internationale luchtvervoer

Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Sultanaat Oman tot het vermijden van dubbele belasting van voordelen en winsten verkregen uit het internationale luchtvervoer

Artikel 1

1).

The taxes which are the subject of this Agreement are:

(a) (a) In the Kingdom of the Netherlands:

         –
        the company tax (vennootschapsbelasting);
      
      
         –
        the income tax (inkomstenbelasting);
      
      
         –
        the wages tax (loonbelasting)
      
    
    hereinafter referred to as “Netherlands tax”;

– – the company tax (vennootschapsbelasting); – – the income tax (inkomstenbelasting); – – the wages tax (loonbelasting) (b) (b) in the Sultanate of Oman: the company income tax imposed by the Company Income Tax Law 1981, hereinafter referred to as “Omani tax”.

2). This Agreement shall also apply to any identical or similar taxes which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the taxes referred to in paragraph (1) of this Article. Each Contracting State shall immediately inform the other Contracting State of the changes in taxes referred to in this paragraph.

Artikel 2

1).

In this Agreement, unless the context otherwise requires:

(a) (a) the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands or the Sultanate of Oman as the context requires; the term “Contracting States” means the Kingdom of the Netherlands and the Sultanate of Oman; (b) (b) as regards the Kingdom of the Netherlands, the present Agreement shall apply to the part of the Kingdom which is situated in Europe only; (c) (c) the term “tax” means Netherlands tax or Omani tax as the context requires; (d) (d) the term “person” includes an individual, a company and any other body of persons; (e) (e) the term “resident of a Contracting State” means any person, who under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of effective management or any other criterion of a similar nature; (f) (f) the term “enterprise of a Contracting State” means an enterprise carried on by a resident of that Contracting State; this term includes Gulf Air provided it continues to be a designated airline according to the provisions of the Air Services Agreement between the Contracting States, signed in Muscat on 23rd of November, 1982; (g) (g) the term “operation of aircraft” means transportation by air of persons, baggage, goods, mail or animals, by an enterprise of a Contracting State, including the sale of tickets or similar documents for such transportation; (h) (h) the term “international traffic” means any transport by an aircraft operated by an enterprise of a Contracting State except when the aircraft is operated solely between places in the other Contracting State.

2). In the application of the provisions of this Agreement by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of this Agreement.

Artikel 3

1). Profits and gains derived from the operation of aircraft in international traffic by an enterprise of a Contracting State shall be exempted from tax in the other Contracting State.

2). Gains derived from the alienation of aircraft operated in international traffic by an enterprise of a Contracting State and movable property pertaining to the operation of such aircraft shall be exempted from tax in the other Contracting State.

3). The provisions of paragraph (1) of this Article shall also apply to the share of profits and gains from the operation of aircraft in international traffic derived by an enterprise of a Contracting State through participation in a pool, a joint business or an international operating agency.

4).

For the purposes of this Article, profits and gains derived by an enterprise of a Contracting State from the operation of aircraft in international traffic include profits derived by that enterprise from activities directly connected with and incidental to the operation of aircraft, in particular:

(a) (a) profits from the rental or lease of aircraft; (b) (b) interest on funds directly connected with the operation of aircraft in international traffic.

5). An employee of an enterprise of a Contracting State who acquires in the other Contracting State technical, professional or business experience with respect to the operation of aircraft in international traffic shall be exempt from tax in the other Contracting State with respect to his remuneration received from the above mentioned enterprise for such purpose for a period of three years.

Artikel 4

If an enterprise of the Kingdom of the Netherlands with respect to profits and gains referred to in Article (3) is charged to any tax of the kind referred to in Article (1) in one of the other States of which Gulf Air is the national carrier, the Contracting States shall open negotiations without delay with a view to adjust accordingly the exemptions afforded by Article (3) of the Agreement.

Artikel 5

Each Contracting State shall notify the other through diplomatic channels of the completion of the relevant procedures required by its law to bring this Agreement into force. The Agreement shall enter into force on the thirtieth day after the latter of these notifications and shall thereupon have effect as regards profits and gains arising on or after the first day of January, 1976.

Artikel 6

As regards the Kingdom of the Netherlands, the Agreement may be extended, to either or both of the countries of Aruba or the Netherlands Antilles, such extension requiring a negotiated agreement between the Governments of the Sultanate of Oman and the countries of Aruba or the Netherlands Antilles.

Artikel 7

Subject to the provisions of Article (4), this Agreement shall remain in force indefinitely but either Contracting State may terminate it by giving notice of termination through diplomatic channels, at least six months before the end of any calendar year after the fifth year following that of the entry into force. In such event this Agreement shall cease to have effect form the first day of January of the next calendar year following that in which the notice has been given.