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Untd A Emirates - Poland Tax Treaty (as amended by 2013 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 8

INTERNATIONAL TRANSPORT

(1) Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

(2) Profits from the operation of boats engaged in inland waterways transport shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

(3) If the place of effective management of a shipping enterprise or of an inland waterways transport enterprise is aboard a ship or boat then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship or boat is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship or boat is a resident.

(4) Profits from the operation of road transport vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated, unless the enterprise carries on activities referred to in this paragraph in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the provision of Article 7 shall apply.

(5) The provisions of paragraph (1) to (4) shall likewise apply to:

  • (a) Profits from the operation, in international traffic, of ships, boats, aircraft, or road transport vehicles leased;
  • (b) Profits from the operation in international traffic of:
    • (1) containers in sea, road, and air transport,
    • (2) lighters operated in the lighters-aboard ship system, or
    • (3) other equipment related to transports by ships, boats aircraft or road-transport vehicles, irrespective of whether such equipment is owned or leased by the enterprise;
  • (c) Profits from the participation in a pool, a joint business or in an international operating agency.
  • (d) Interest on deposits generated directly from the operation of ships, boats, road vehicles or aircraft in international traffic provided that such interest is incidental to the operation.