Terug naar alle wetten
Overeenkomst tussen het Koninkrijk der Nederlanden en Australië 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 30 artikelen, ingedeeld volgens het BWB-wettenregister.
Inhoudsopgave
Hoofdstuk I Reikwijdte van de Overeenkomst
Hoofdstuk II Begripsbepalingen
- Artikel 3Article 3 General Definitions (1) In this Agreement, unless the context otherwise requires - (a) the term “Australia”…
- Artikel 4Article 4 Residence (1) For the purposes of this Agreement, a person is a resident of one of the States - (a) in the…
- Artikel 5Article 5 Permanent Establishment (1) For the purposes of this Agreement the term “permanent establishment” means a…
Hoofdstuk III Belastingheffing naar het inkomen
- Artikel 6Article 6 Income from Real Property (1) Income from real property, including royalties and other payments in respect of…
- 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 derived by a resident of one…
- Artikel 9Article 9 Associated Enterprises (1) Where - (a) an enterprise of one of the States participates directly or indirectly…
- Artikel 10Article 10 Dividends (1) Dividends paid by a company which is a resident of one of the States for the purposes of its…
- Artikel 11Article 11 Interest (1) Interest arising in one of the States, being interest to which a resident of the other State is…
- Artikel 12Article 12 Royalties (1) Royalties arising in one of the States, being royalties to which a resident of the other State…
- Artikel 13Article 13 Alienation of Property (1) Income from the alienation of real property may be taxed in the State in which…
- Artikel 14Article 14 Independent Personal Services Income derived by an individual who is a resident of one of the States in…
- 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' Remuneration (1) Where a resident of the Netherlands is a “director” of a company, which is a…
- Artikel 17Article 17 Entertainers (1) Notwithstanding the provisions of Articles 14 and 15, income derived by entertainers (such…
- Artikel 18Article 18 Pensions and Annuities (1) Pensions, including pensions provided under the provisions of a public social…
- Artikel 19Article 19 Government Service (1) Remuneration (including a pension) paid to any individual in respect of services…
- Artikel 20Article 20 Professors and Teachers (1) Remuneration which a professor or teacher who is a resident of one of the States…
- Artikel 21Article 21 Students Payments which a student who is, or was immediately before visiting one of the States, a resident…
- Artikel 22Article 22 Income of Dual Resident Where a person, who by reason of the provisions of paragraph (1) of Article 4 is a…
Hoofdstuk IV Wijze van vermijding van dubbele belasting
- Artikel 23Article 23 (1) Subject to the provisions of the law of Australia from time to time in force which relate to the…
Hoofdstuk V Bijzondere bepalingen
- Artikel 24Article 24 Mutual Agreement Procedure (1) Where a resident of a State considers that the actions of the competent…
- Artikel 25Article 25 Exchange of Information (1) The competent authorities of the States shall exchange such information as is…
- Artikel 26Article 26 Diplomatic and Consular Officials Nothing in this Agreement shall affect the fiscal privileges of diplomatic…
- Artikel 27Article 27 Regulations The competent authority of the Netherlands may prescribe regulations necessary to carry out in…
- Artikel 28Article 28 Territorial extension (1) This Agreement may be extended, either in its entirety or with any necessary…
Hoofdstuk VI Slotbepalingen
- Artikel 29Article 29 Entry into Force This Agreement shall come into force on the date on which the Government of Australia and…
- Artikel 30Article 30 Termination This Agreement shall continue in effect indefinitely, but the Government of Australia or the…
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.