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Overeenkomst tussen het Koninkrijk der Nederlanden en de Islamitische Republiek Pakistan 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 38 artikelen, ingedeeld volgens het BWB-wettenregister.
Inhoudsopgave
I REIKWIJDTE VAN DE OVEREENKOMST
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…
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 Profits from the operation of ships or aircraft in international traffic shall…
- 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, 19, 20 and 21, salaries, wages…
- 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 and annuities 1 Subject to the provisions of paragraph 2 of Article 19, any pension or other…
- Artikel 19Article 19 Government service 1 a) Remuneration, other than a pension, paid by one of the States or a political…
- Artikel 20Article 20 Professors and teachers 1 Payments which a professor or teacher who is a resident of one of the States and…
- Artikel 21Article 21 Students 1 An individual who immediately before visiting one of the States is a resident of the other State…
IV VERMIJDING VAN DUBBELE BELASTING
- Artikel 22Article 22 Elimination of double taxation 1 The Netherlands, when imposing tax on its residents, may include in the…
V BIJZONDERE BEPALINGEN
- Artikel 23Article 23 Non-discrimination 1 Nationals of one of the States shall not be subjected in the other State to any…
- Artikel 24Article 24 Mutual agreement procedure 1 Where a person considers that the actions of one or both of the States result…
- Artikel 25Article 25 Exchange of information 1 The competent authorities of the States shall exchange such information as is…
- Artikel 26Article 26 Diplomatic agents and consular officers 1 Nothing in this Convention shall affect the fiscal privileges of…
- Artikel 27Article 27 Regulations 1 The competent authorities of the States shall by mutual agreement settle the mode of…
- Artikel 28Article 28 Territorial extension 1 This Convention may be extended, either in its entirety or with any necessary…
VI SLOTBEPALINGEN
- Artikel 29Article 29 Entry into force 1 This Convention shall enter into force on the later of the dates on which the respective…
- Artikel 30Article 30 Termination This Convention shall remain in force until terminated by one of the Contracting Parties.
Protocol
- Artikel II Ad Article 4 An individual living aboard a ship without any real domicile in either of the States shall be deemed to…
- Artikel IIII Ad Article 7 In the application of paragraph 3 of Article 7 no deduction shall be allowed in respect of amounts, if…
- Artikel IIIIII Ad Articles 8 and 11 Interest on funds directly connected with the operation of ships or aircraft in international…
- Artikel IVIV Ad Article 10 The provisions of paragraph 2 a) of Article 10 shall not apply if the company which is a resident of…
- Artikel VV Ad Articles 10, 11 and 12 Where tax has been levied in excess of the amount of tax chargeable under the provisions of…
- Artikel VIVI Ad Article 12 Payments received as a consideration for technical services, including studies or surveys of a…
- Artikel VIIVII Ad Article 14 The competent authorities of the States may by mutual agreement adapt the amount mentioned in…
- Artikel VIIIVIII Ad Article 22 After a period of 10 years following the entry into force of the Convention the competent…
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.