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Overeenkomst tussen het Koninkrijk der Nederlanden en Canada 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 47 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 immovable property 1 Income derived by a resident of one of the States from immovable property…
- 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 Notwithstanding the provisions of Articles 7 and 12, profits from the operation…
- Artikel 9Article 9 Associated enterprises 1 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 Royalties arising in one of the States and paid to a resident of the other State may be taxed in…
- Artikel 13Article 13 Capital gains 1 Gains derived by a resident of one of the States from the alienation of immovable property…
- 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 and 19, salaries, wages and other…
- Artikel 16Article 16 Directors' fees 1 Directors' fees or other remuneration derived by a resident of one of the States in his…
- Artikel 17Article 17 Artistes and athletes 1 Notwithstanding the provisions of Articles 14 and 15, income derived by a resident…
- Artikel 18Article 18 Pensions, annuities, social security payments and alimony 1 Pensions, annuities and other similar payments…
- Artikel 19Article 19 Government service 1 (a) Remuneration, other than a pension, paid by one of the States or a political…
- Artikel 20Article 20 Students Payments which a student, apprentice or business trainee who is or was immediately before visiting…
- Artikel 21Article 21 Income from estates and trusts 1 Income from an estate or a trust which is a resident of Canada accruing to…
- Artikel 21aArticle 21a Other income 1 Subject to the provisions of paragraph 2, items of income of a resident of one of the…
Hoofdstuk V VERMIJDING VAN DUBBELE BELASTING
- Artikel 22Article 22 Elimination of double taxation 1 The Netherlands, when imposing tax on its residents, may include in the…
Hoofdstuk V WERKZAAMHEDEN BUITENGAATS
- Artikel 23Article 23 Offshore Activities 1 The provisions of this Article shall apply notwithstanding any other provisions of…
Hoofdstuk VI BIJZONDERE BEPALINGEN
- Artikel 24Article 24 Non-discrimination 1 Nationals of one of the States shall not be subjected in the other State to any…
- Artikel 25Article 25 Mutual agreement procedure 1 Where a person considers that the actions of one or both of the States result…
- Artikel 26Article 26 Exchange of information The competent authorities of the States shall exchange such information as is…
- Artikel 26AArticle 26A Assistance in collection 1 The States undertake to lend assistance to each other in the collection of taxes…
- Artikel 26BArticle 26B Limitation of Articles 26 and 26A In no case shall the provisions of Articles 26 and 26A be construed so as…
- Artikel 27Article 27 Diplomatic agents and consular officers 1 Nothing in this Convention shall affect the fiscal privileges of…
- Artikel 28Article 28 Miscellaneous rules 1 Nothing in this Convention shall be construed as preventing Canada from imposing a tax…
- Artikel 29Article 29 Territorial extension 1 This Convention may be extended, either in its entirety or with any necessary…
Hoofdstuk VII SLOTBEPALINGEN
- Artikel 30Article 30 Entry into force 1 This Convention shall enter into force on the thirtieth day after the latter of the dates…
- Artikel 31Article 31 Termination This Convention shall remain in force until terminated by one of the States.
Protocol
- Artikel II With reference to Article 3, paragraph 1(e) In the French version of the Convention, the term “société” includes a…
- Artikel IIII With reference to Articles 3, 5 and 8 The landing site or sites situated in one of the States regularly used in the…
- Artikel IIAIIA With reference to Article 4 It is understood that the term “resident of one of the States” also includes:
- Artikel IIIIII With reference to Article 4 An individual living aboard a ship without any real domicile in either of the States…
- Artikel IVIV With reference to Article 6, paragraph 1 The provisions of paragraph 1 of Article 6 shall also apply to income or…
- Artikel VV With reference to Article 6 In the event that one of the States ceases to permit residents of the other State who are…
- Artikel VAVA With reference to Articles 5, 6, 7, 14 and 23 It is understood that exploration and exploitation rights of natural…
- Artikel VIVI With reference to Article 7 It is understood that in the case of profits from survey, supply, installation or…
- Artikel VIIVII With reference to Articles 10, 11, 12 and 21 Where tax has been levied in excess of the amount of tax chargeable…
- Artikel VIIIVIII With reference to Article 11, paragraph 3 The term “instrumentality” means any entity created or organized by the…
- Artikel IXIX With reference to Article 12, paragraph 4 Payments received as a consideration for technical services, including…
- Artikel XX With reference to Article 13, paragraph 4 The term “persons related thereto” means in the case of companies, related…
- Artikel XIXI With reference to Articles 15 and 16 It is understood that the terms “salary, wages and other similar remuneration”…
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.