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CHAPTER I - Scope of the Arrangement
CHAPTER II - Definitions
CHAPTER III - Taxation of Income
CHAPTER IV - Avoidance of Double Taxation
CHAPTER V - Special Provisions
CHAPTER VI - Final Provisions
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.


Shipping and Air Transport

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

(2) If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the country in which the home harbour of the ship is situated, or, if there is no such home harbour, in the country of which the operator of the ship is a resident.

(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.

(4) Notwithstanding the provisions of Article 2, the provisions of this Article shall also apply to taxes levied on the basis of the gross receipts in respect of the carriage of passengers and cargo in international traffic.

(5) Notwithstanding the foregoing provisions of this Article and Articles 4, 7, 13 and 20, the profits derived from the operation of aircraft in international traffic, as well as the gains derived from the alienation of aircraft operated in international traffic and movable property used for the operation of such aircraft shall be taxable only in the Netherlands, provided that such profits and gains may be taxed in the Netherlands in accordance with the Protocol of 7 April 2004 amending the Convention between the Government of the Kingdom of the Netherlands and the Government of the Republic of France for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, together with a Protocol, signed at Paris on 16 March 1973 (Trb. 2004, 150), in conjunction with that Convention, or pursuant to a replacing convention.