Doppelbesteuerung

Art. 8 MA Internationale Seeschifffahrt und Luftfahrt

Bearbeiter: Dr. Stefan Kreutziger, Rolf Krings, Prof. Dr. Christian Kaeser

A. Musterkommentar

Paragraph 1

1. The object of paragraph 1 concerning profits from the operation of ships or aircraft in international traffic is to secure that such profits will be taxed in one State alone. The provision is based on the principle that the taxing right shall be left to the Contracting State of the enterprise. The term “international traffic” is defined in subparagraph e) of paragraph 1 of Article 3. (Neu gefasst am 21. November 2017)

2. Until 2017, paragraph 1 provided that the taxing right would be left to the Contracting State in which the place of effective management of the enterprise was situated. A review of the treaty practices of OECD and non-OECD countries revealed, however, that the majority of these States preferred to assign the taxing right to the State of the enterprise and the Article was changed accordingly. Some States, however, prefer to continue to use the previous formulation and to confer the exclusive taxing right on the State in which the place of effective management of the enterprise is situated. Such States are free ...