Artikel 8 Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Suriname tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen en het voorkomen van het ontduiken en ontwijken van belasting

Article 8 International shipping and air transport 1 Profits of an enterprise that is a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2 If the place of effective management of an enterprise that carries on activities in the area of shipping or any form of water transport is aboard a vessel, then the enterprise shall be deemed to be a resident of the Contracting State in which the home harbour of the vessel is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the vessel 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.