Artikel 8 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Singapore tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Article 8 Shipping and air transport 1 Profits from the operation of ships or aircraft in international traffìc shall be taxable only in the State in which the place of management and control of the enterprise is situated. 2 If the place of management and control of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the State 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.