Art. 11 Verdrag tussen het Koninkrijk der Nederlanden en Macao inzake luchtdiensten tussen en via hun onderscheiden grondgebieden

1. Income and profits from the operation of aircraft in international traffic shall be taxable only in the area in which the place of effective management of the enterprise is situated. 2. Gains from the alienation of aircraft operated in international traffic shall be taxable only in the area in which the place of effective management of the enterprise is situated. 3. Capital represented by aircraft operated in international traffic and by movable property pertaining to the operation of such aircraft shall be taxable only in the area in which the place of effective management of the enterprise is situated. 4. The provisions of paragraph 1 of this Article shall also apply to income and profits from the participation in a pool, a joint business or an international operating agency.

Double Taxation

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