Artikel 10 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

Article 10 Where (a) an enterprise of a country participates directly or indirectly in the management, control or capital of an enterprise of the other country, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a country and an enterprise of the other country, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.