Art. 6 Luchtvaartverdrag tussen de Regering van het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Federale Regering van Oostenrijk, Taxation

Luchtvaartverdrag tussen de Regering van het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Federale Regering van Oostenrijk

1. Profits from the operation of aircraft in international traffic shall be taxable only in the territory of the Contracting Party in which the place of effective management of the enterprise is situated.

2. 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 territory of the Contracting Party in which the place of effective management of the enterprise is situated.

3. Where a special Agreement for the avoidance of double taxation with respect to taxes on income and on capital exists between the Contracting Parties, the provisions of the latter shall prevail.