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Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Nieuw-Zeeland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
Geldende tekst van alle 42 artikelen, ingedeeld volgens het BWB-wettenregister.
Inhoudsopgave
Hoofdstuk I REIKWIJDTE VAN DE OVEREENKOMST
Hoofdstuk II BEGRIPSBEPALINGEN
- Artikel 3Article 3 General definitions 1 For the purposes of this Convention, unless the context otherwise requires:
- Artikel 4Article 4 Resident 1 For the purposes of this Convention, the term “resident of one of the States” means any person…
- Artikel 5Article 5 Permanent establishment 1 For the purposes of this Convention, the term “permanent establishment” means a…
Hoofdstuk III BELASTINGHEFFING NAAR HET INKOMEN
- Artikel 6Article 6 Income from real property 1 Income derived by a resident of one of the States from real property (including…
- 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 traffic shall…
- Artikel 9Article 9 Associated enterprises 1 Where a.
- 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 Royalties arising in one of the States and paid to a resident of the other State may be taxed in…
- Artikel 13Article 13 Alienation of property 1 Income or gains derived by a resident of one of the States from the alienation of…
- Artikel 14Article 14 Independent personal services 1 Income derived by a resident of one of the States in respect of professional…
- Artikel 15Article 15 Dependent personal services 1 Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and…
- Artikel 16Article 16 Directors' fees and other remuneration 1 Where a resident of the Netherlands is a “director” of a company…
- Artikel 17Article 17 Artistes and athletes 1 Notwithstanding the provisions of Articles 14 and 15, income derived by a resident…
- Artikel 18Article 18 Pensions 1 Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration…
- Artikel 19Article 19 Government service 1 a.
- Artikel 20Article 20 Professors and teachers 1 Payments which a professor or teacher who is a resident of one of the States and…
- Artikel 22Article 22 Elimination of double taxation 1 The Netherlands, when imposing tax on its residents, may include in the…
- Artikel 21 AA Overige inkomsten 1 Bestanddelen van het inkomen van een inwoner van een van de Staten, van waaruit ook afkomstig…
Hoofdstuk V BIJZONDERE BEPALINGEN
- Artikel 22ANon-discriminatie 1 Onderdanen van een van de Staten worden in de andere Staat niet aan enige belastingheffing of…
- Artikel 23Article 23 Mutual agreement procedure 1 Where a person considers that the actions of one or both of the States result…
- Artikel 24Article 24 Exchange of information 1 The competent authorities of the States shall exchange such information as is…
- Artikel 25Article 25 Diplomatic agents and consular officers 1 Nothing in this Convention shall affect the fiscal privileges of…
- Artikel 26Article 26 Territorial extension 1 This Convention may be extended, either in its entirety or with any necessary…
Hoofdstuk VI SLOTBEPALINGEN
- Artikel 27Article 27 Entry into force This Convention shall enter into force on the last of the dates on which the respective…
- Artikel 28Article 28 Termination This Convention shall remain in force indefinitely but the Government of the Kingdom of the…
Protocol
- Artikel II With reference to Article 2 For the purposes of subparagraph b of paragraph 3 the New Zealand tax does not include…
- Artikel IIII With reference to Article 4 An individual living aboard a ship without any residence in either of the States shall…
- Artikel IIIIII With reference to Article 7 In respect of paragraphs 1 and 2, where an enterprise of one of the States sells goods…
- Artikel IVIV With reference to Article 7 1 Nothing in that Article shall affect the operation of any law of either State relating…
- Artikel VV With reference to Articles 10, 11 and 12 If in any future double taxation convention with any other country, being a…
- Artikel VIVI With reference to Articles 10, 11 and 12 In determining whether dividends, interest or royalties are beneficially…
- Artikel VIIVII With reference to Articles 10, 11 and 12 Applications for the refund of tax levied not in accordance with the…
- Artikel VIIIVIII With reference to Article 11 The expression “any agency or any instrumentality (including a financial institution)…
- Artikel IXIX With reference to Article 12 a.
- Artikel XX With reference to Articles 18 and 19 It is understood that the term “pensions and other similar remuneration”…
Chapter III TAXATION OF INCOME
- Artikel 21Article 21 Students Payments which a student or business apprentice who is or was immediately before visiting one of…
- Artikel 21aArticle 21a Other income 1 Items of income of a resident of one of the States, wherever arising, not dealt with in the…
Chapter V SPECIAL PROVISIONS
- Artikel 22aArticle 22a Non-discrimination 1 Nationals of one of the States shall not be subjected in the other State to any…
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.