Overeenkomst tussen het Koninkrijk der Nederlanden en het Ko Art. 3Air transport

1 Income and profits derived by an air transport enterprise of a Contracting State from the exercise of air transport in international traffic shall be exempted from tax in the other Contracting State.

2 The provisions of paragraph 1 shall also apply to income and profits derived by an air transport enterprise of a Contracting State from its participation in a pool or a joint air transport operation.

3 For the purpose of this Article, income and profits derived by an air transport enterprise of a Contracting State from the exercise of air transport in international traffic include income derived by that enterprise from activities connected with and incidental to the operational activity of transportation by air, such as: a. income from the rental, lease or maintenance of aircraft, b. income from training schemes, management and other services rendered by an air transport enterprise of a Contracting State to an air transport enterprise of the other Contracting State, c. interest or similar earnings on funds directly connected with the operation of aircraft in international traffic.