Artikel 8 Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

Article 8 Shipping and Air Transport 1 Profits derived by an enterprise of one of the States from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2 For the purposes of this Article, profits from the operation of ships or aircraft in international traffic include profits derived from the rental of ships or aircraft if such rental profits are incidental to profits described in paragraph 1. 3 The provisions of paragraph 1 shall also apply to the proportionate share of profits derived from the participation in a pool, a joint business or an international operating agency. The proportionateshare shall be treated as derived directly from the operation of ships or aircraft in international traffic.