rijk/verdrag/verdrag-tussen-de-regering-van-het-koninkrijk-der-nederlanden-en-de-regering-van/BWBV0003164

titel	bwb_id	type	status	datum_inwerkingtreding	bron	citeertitel
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Staat Qatar tot het vermijden van dubbele belasting van inkomsten en winsten verkregen uit het internationale luchtverkeer	BWBV0003164	verdrag	geldend	2018-11-25	https://wetten.overheid.nl/BWBV0003164	Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Staat Qatar tot het vermijden van dubbele belasting van inkomsten en winsten verkregen uit het internationale luchtverkeer

Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Staat Qatar tot het vermijden van dubbele belasting van inkomsten en winsten verkregen uit het internationale luchtverkeer

Artikel 1

1.

The taxes which are the subject of this Convention are:

a) a) in the case of the State of Qatar:

        –
        the income tax,
      
    
    hereinafter referred to as “Qatar Tax”;

– – the income tax, b) b) in the case of the Netherlands:

        –
        the company tax,
      
      
        –
        the income tax,
      
      
        –
        the wages tax,
      
    
    hereinafter referred to as “Netherlands tax”.

– – the company tax, – – the income tax, – – the wages tax,

2. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in the taxes referred to in this Article.

Artikel 2

1.

The following terms used in this Convention shall have the meaning as shown hereunder, unless the context otherwise requires:

a) a) the terms “a Contracting State” and “the other Contracting State” mean the State of Qatar and the Kingdom of the Netherlands, as the context requires; the term “Contracting States” means the State of Qatar and the Kingdom of the Netherlands; b) b) without prejudice to Article 6 of this Convention, the term “the Kingdom of the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe; c) c) the term “tax” means Qatar tax or Netherlands tax as the context requires; d) d) the term “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise involved in international air traffic and whose place of effective management is located in a Contracting State and an enterprise involved in international air traffic and whose place of effective management is located in the other Contracting State. These terms shall be deemed to include those enterprises which are designated to operate air services between the Contracting States; e) e) the term “international air traffic” means any transport by an aircraft, owned, leased or chartered, operated by an enterprise of a Contracting State, except when the aircraft is operated solely between places in the other Contracting State; f) f) the term “operation of aircraft” means the transportation by air of persons, baggage, animals, goods or mail, by an enterprise of a Contracting State, including the sale of tickets or similar documents for such transportation, as well as any other activity directly connected with and incidental to the operation of aircraft, in particular:

        i)
        the rental or lease of aircraft;
      
      
        ii)
        the providing of training schemes, management and other services by that enterprise to an enterprise of the other Contracting State;

i) i) the rental or lease of aircraft; ii) ii) the providing of training schemes, management and other services by that enterprise to an enterprise of the other Contracting State; g) g) the term “competent authority” means:

        i)
        in the case of Qatar, the Minister of Finance, or his authorised representative;
      
      
        ii)
        the case of the Netherlands, the Minister of Finance or his authorised representative.

i) i) in the case of Qatar, the Minister of Finance, or his authorised representative; ii) ii) the case of the Netherlands, the Minister of Finance or his authorised representative.

2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.

Artikel 3

1. Income and profits derived from the operation of aircraft in international air traffic by an enterprise of a Contracting State shall be exempted from tax in the other Contracting State, irrespective of the manner in which it is levied.

2. Income and profits derived from the alienation of aircraft operated in international air 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, irrespective of the manner in which it is levied.

3. For the purposes of this Article, income and profits derived by an enterprise of a Contracting State from the operation of aircraft in international air traffic includes interest derived from bank deposits directly connected with and incidental to the operation of aircraft in international air traffic.

4. The provisions of paragraphs 1 and 2 shall also apply to income and profits from the participation in a pool, a joint business or an international operating agency.

5. An individual who acquires in one of the Contracting States technical, professional or business experience with respect to the operation of aircraft as an employee of an enterprise of the other Contracting State which operates air services in international air traffic shall be exempted from tax in the first-mentioned State with respect to his remuneration received from the afore-mentioned enterprise for such a purpose for a period of three years.

Artikel 4

Where tax has been levied and collected by a Contracting State contrary to the provisions of this Convention, applications for the refund of tax have to be lodged with the competent authority of that State within a period of three years after the expiration of the calendar year in which the tax has been levied and the tax so collected shall be refunded within six months from the date of such application.

Artikel 5

1. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. Consultation requested by the competent authority of a Contracting State shall begin within 90 days from the date of the receipt of such request.

2. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraph.

Artikel 6

1. As regards the Kingdom of the Netherlands, this Convention may be extended, either in its entirety or with any necessary modifications, to either the Netherlands Antilles or Aruba or both countries, if the country concerned imposes taxes substantially similar in character to those to which this Convention applies. Any such extension shall take effect from such date and be subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed in notes to be exchanged through diplomatic channels.

2. Unless otherwise agreed the termination of this Convention shall not also terminate the application of this Convention to any territory or country to which it has been extended under this Article.

Artikel 7

1. Each Contracting State shall notify the other through diplomatic channels of the completion of the procedures required by its law to bring this Convention into force. The Convention shall enter into force on the thirtieth day after the later of these notifications and its provisions shall have effect for taxable years beginning on or after the first day of January in the calendar year next following that in which the Convention has entered into force.

2. The provisions of paragraph 1 of Article XII of the Agreement between the Kingdom of the Netherlands and the State of Qatar for air services between and beyond their respective territories, signed at The Hague on 6 December 1980, shall terminate upon the entry into force of this Convention. However, the provisions of paragraph 1 of Article XII of the afore-mentioned Agreement shall continue in effect for taxable years which are expired before the time at which the provisions of this Convention shall be effective.

Artikel 8

This Convention 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 Convention shall cease to have effect for taxable years beginning after the end of the calendar year in which the notice of termination has been given.