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

Geldende tekst van alle 33 artikelen, ingedeeld volgens het BWB-wettenregister.

Inhoudsopgave

Artikel 1Article 1 Taxes covered 1 This Convention shall apply to taxes on income and on capital imposed on behalf of each of…
Artikel 2Article 2 General definitions 1 In this Convention, unless the context otherwise requires - (a) the term “State” means…
Artikel 3Article 3 Fiscal domicile 1 For the purposes of this Convention, the term “resident of one of the States” means any…
Artikel 4Article 4 Permanent establishment 1 For the purposes of this Convention, the term “permanent establishment” means a…
Artikel 5Article 5 Limitation of relief Where under any provision of this Convention income is relieved from tax in one of the…
Artikel 6Article 6 Income from immovable property 1 Income from immovable property may be taxed in the State in which such…
Artikel 7Article 7 Business profits 1 The profits of an enterprise of one of the States shall be taxable only in that State…
Artikel 8Article 8 Shipping and air transport 1 Profits from the operation of ships or aircraft in international traffìc shall…
Artikel 9Article 9 Associated enterprises Where - (a) an enterprise of one of the States participates directly or indirectly in…
Artikel 10Article 10 Dividends 1 Dividends paid by a company which is a resident of one of the States to a resident of the other…
Artikel 11Article 11 Interest 1 Interest arising in one of the States and paid to a resident of the other State may be taxed in…
Artikel 12Article 12 Royalties 1 Subject to the provisions of paragraph 6, royalties arising in one of the States and paid to a…
Artikel 13Article 13 Limitation of articles 10, 11 and 12 International organisations, organs and officials thereof and members…
Artikel 14Article 14 Capital gains 1 Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, may…
Artikel 15Article 15 Personal services 1 Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other…
Artikel 16Article 16 Directors' fees 1 Directors' fees and similar payments derived by a resident of the Netherlands in his…
Artikel 17Article 17 Artistes and athletes 1 Notwithstanding the provisions of Article 15, income derived by public entertainers…
Artikel 18Article 18 Pensions 1 Subject to the provisions of Article 19, pensions and other similar remuneration paid in…
Artikel 19Article 19 Governmental functions 1 Remuneration, including pensions, paid by, or out of funds created by, one of the…
Artikel 20Article 20 Students 1 An individual who immediately before visiting one of the States is a resident of the other State…
Artikel 21Article 21 Income not expressly mentioned Items of income of a resident of one of the States which are not expressly…
Artikel 22Article 22 Capital 1 Capital represented by immovable property, as defined in paragraph 2 of Article 6, may be taxed in…
Artikel 23Article 23 Personal allowances 1 Individuals who are residents of the Netherlands shall be entitled to the same…
Artikel 24Article 24 Elimination of double taxation 1 The Netherlands, when imposing tax on its residents, may include in the…
Artikel 25Article 25 Non-discrimination 1 The citizens or nationals of one of the States shall not be subjected in the other…
Artikel 26Article 26 Mutual agreement procedure 1 Where a resident of one of the States considers that the actions of one or both…
Artikel 27Article 27 Exchange of information 1 The competent authorities of the States shall exchange such information as is…
Artikel 28Article 28 Territorial extension 1 This Convention may be extended, either in its entirety or with any necessary…
Artikel 29Article 29 Entry into force This Convention shall come into force on the date on which the respective Governments have…
Artikel 30Article 30 Termination This Convention shall continue in force indefinitely but either State may, on or before the 30th…

Protocol

Artikel IIII Ad Articles 10 and 11 Applications for the restitution of tax levied contrary to the provisions of Articles 10 and…
Artikel IIIIII Ad Article 19 The income mentioned in paragraph 1 of Article 19 which is paid by the Netherlands or a political…
Artikel IVIV Ad Article 24 It is understood that, insofar as the Netherlands income tax or company tax is concerned, the basis…

Uit de Legal Momo-wettenbank, een kopie van het BWB-wettenregister. Raadpleeg wetten.overheid.nl voor de authentieke versie. Omschrijvingen bij artikelen zijn redactioneel of de openingszin van het artikel. Dit is geen juridisch advies.