Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Japan tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen

Geldende tekst van alle 33 artikelen.

Inhoudsopgave

Artikel 1Article 1 This Convention shall apply to persons who are residents of one or both of the countries.
Artikel 2Article 2 1 The taxes which are the subject of this Convention are:
Artikel 3Article 3 1 In this Convention, unless the context otherwise requires:
Artikel 4Article 4 1 For the purposes of this Convention, the term “resident of a country” means any person who, under the laws…
Artikel 5Article 5 1 For the purposes of this Convention, the term “permanent establishment” means a fixed place of business in…
Artikel 6Article 6 Where under any provision of this Convention income is relieved from tax in a country and, under the laws in…
Artikel 7Article 7 1 Income from immovable property may be taxed in the country in which such property is situated.
Artikel 8Article 8 1 The profits of an enterprise of a country shall be taxable only in that country unless the enterprise…
Artikel 9Article 9 1 Profits from the operation of ships or aircraft in international traffic carried on by an enterprise of a…
Artikel 10Article 10 Where (a) an enterprise of a country participates directly or indirectly in the management, control or…
Artikel 11Article 11 1 Dividends paid by a company which is a resident of a country to a resident of the other country may be…
Artikel 12Article 12 1 Interest arising in a country and paid to a resident of the other country may be taxed in that other…
Artikel 13Article 13 1 Royalties arising in a country and paid to a resident of the other country may be taxed in that other…
Artikel 14Article 14 1 Gains from the alienation of immovable property, as defined in paragraph 2 of Article 7, may be taxed in…
Artikel 15Article 15 1 Income derived by a resident of a country in respect of professional services or other independent…
Artikel 16Article 16 1 Subject to the provisions of Articles 17, 19, 20 and 21, salaries, wages and other similar remuneration…
Artikel 17Article 17 Remuneration derived by a resident of a country in his capacity as a member of the board of directors of a…
Artikel 18Article 18 1 Notwithstanding the provisions of Articles 15 and 16, income derived by public entertainers, such as…
Artikel 19Article 19 Subject to the provisions of the paragraphs 1 and 2 of Article 20, pensions and other similar remuneration…
Artikel 20Article 20 1 Remuneration, including pensions, paid by, or out of funds to which contributions, in the capacity as an…
Artikel 21Article 21 A professor or teacher who makes a temporary visit to a country for a period not exceeding two years for the…
Artikel 22Article 22 Payments received for the purpose of his maintenance, education or training by a student or business…
Artikel 23Article 23 Items of income of a resident of a country which are not expressly mentioned in the foregoing Articles of…
Artikel 24Article 24 1 Where a resident of Japan derives income from the Netherlands and that income may be taxed in both…
Artikel 25Article 25 1 The nationals of a country shall not be subjected in the other country to any taxation or any requirement…
Artikel 26Article 26 1 Where a resident of a country considers that the actions taken in one or both countries result or will…
Artikel 26AArticle 26A 1 The competent authorities of the countries shall exchange such information as is necessary for carrying…
Artikel 26BArticle 26B 1 Each of the countries shall endeavour to collect such taxes imposed by the other country as will ensure…
Artikel 27Article 27 1 The competent authority of a country, in accordance with the practices of that country, may prescribe…
Artikel 28Article 28 Nothing in this Convention shall affect the fiscal privileges of diplomatic or consular officials under the…
Artikel 29Article 29 This Convention may be extended, either in its entirety or with any necessary modifications, to Surinam…
Artikel 30Article 30 1 This Convention shall be ratified and the instruments of ratification shall be exchanged at Tokyo as soon…
Artikel 31Article 31 Either country may terminate this Convention after a period of five years from the date on which this…

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