Supported by
A G R E E M E N T BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA AND THE SWISS FEDERAL COUNCIL
A G R E E M E N T BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA AND THE SWISS FEDERAL COUNCIL FOR THE AVOIDANCE OF DOUBLE TAXATION
A G R E E M E N T BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA AND THE SWISS FEDERAL COUNCIL FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
1. Profits derived by an enterprise of a Contracting State 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 shall include:
a) profits from the rental on a bareboat basis of ships or aircraft;
b) profits from the rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise;
provided that such rental is incidental to the operation of ships or aircraft in international traffic.
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.