Terug naar alle wetten
Overeenkomst tussen het Koninkrijk der Nederlanden en de Staat Israël tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
Geldende tekst van alle 41 artikelen, ingedeeld volgens het BWB-wettenregister.
Inhoudsopgave
Hoofdstuk I Reikwijdte van de Overeenkomst
Hoofdstuk II Begripsbepalingen
- Artikel 3Article 3 General definitions 1 In this Convention, unless the context otherwise requires:
- Artikel 4Article 4 Fiscal domicile 1 For the purposes of this Convention, the term “resident of one of the States” means any…
- Artikel 5Article 5 Permanent establishment 1 For the purposes of this Convention, the term “permanent establishment” means a…
- Artikel 6Article 6 Limitation of relief Where under any provision of this Convention income is relieved from tax in one of the…
Hoofdstuk III Belastingheffing naar het inkomen
- Artikel 7Article 7 Income from immovable property 1 Income from immovable property may be taxed in the State in which such…
- Artikel 8Article 8 Business profits 1 The profits of an enterprise of one of the States shall be taxable only in that State…
- Artikel 9Article 9 Shipping and air transport 1 Profits from the operation of ships or aircraft in international traffic shall…
- Artikel 10Article 10 Associated enterprises Where a) an enterprise of one of the States participates directly or indirectly in…
- Artikel 11Article 11 Dividends 1 Dividends paid by a company which is a resident of one of the States to a resident of the other…
- Artikel 12Article 12 Interest 1 Interest arising in one of the States and paid to a resident of the other State may be taxed in…
- Artikel 13Article 13 Royalties 1 Royalties arising in one of the States and paid to a resident of the other State may be taxed in…
- Artikel 14Article 14 Limitation of articles 11, 12 and 13 International organisations, organs and officials thereof and members…
- Artikel 15Article 15 Capital gains 1 Gains from the alienation of immovable property, as defined in paragraph 2 of Article 7, may…
- Artikel 16Article 16 Independent personal services 1 Income derived by a resident of one of the States in respect of professional…
- Artikel 17Article 17 Dependent personal services 1 Subject to the provisions of Articles 18, 20, 21, 22 and 23, salaries, wages…
- Artikel 18Article 18 Directors' fees 1 Directors' fees and similar payments derived by a resident of the Netherlands in his…
- Artikel 19Article 19 Artistes and athletes Notwithstanding the provisions of Articles 16 and 17 income derived by public…
- Artikel 20Article 20 Pensions 1 Subject to the provisions of paragraph 1 of Article 21, pensions and other similar remuneration…
- Artikel 21Article 21 Governmental functions 1 Remuneration, including pensions, paid by, or out of funds created by, one of the…
- Artikel 22Article 22 Professors and teachers 1 Payments which a professor or teacher who is a resident of one of the States and…
- Artikel 23Article 23 Students A student or business apprentice who is present in one of the States solely for the purpose of his…
- Artikel 24Article 24 Income not expressly mentioned Items of income of a resident of one of the States which are not expressly…
Hoofdstuk IV Belastingheffing naar het vermogen
- Artikel 25Article 25 Capital 1 Capital represented by immovable property, as defined in paragraph 2 of Article 7, may be taxed in…
Hoofdstuk V
- Artikel 26Article 26 Elimination of double taxation A 1.
Hoofdstuk VI Bijzondere bepalingen
- Artikel 27Article 27 Non-discrimination 1 The nationals of one of the States, whether they are residents of that State or not…
- Artikel 28Article 28 Mutual agreement procedure 1 Where a resident of one of the States considers that the actions of one or both…
- Artikel 29Article 29 Exchange of information 1 The competent authorities of the States shall exchange such information (being…
- Artikel 30Article 30 Diplomatic and consular officials Nothing in this Convention shall affect the fiscal privileges of…
- Artikel 31Article 31 Territorial extension 1 This Convention may be extended, either in its entirety or with any necessary…
Hoofdstuk VII Slotbepalingen
- Artikel 32Article 32 Entry into force This Convention shall enter into force on the date on which the Contracting Governments…
- Artikel 33Article 33 Termination This Convention shall remain in force until denounced by one of the States.
Protocol
- Artikel II It is understood that for the application of the Convention taxes on capital include taxes on property whether or not…
- Artikel IIII Ad Article 4 An individual living aboard a ship without any real domicile in either of the States shall be deemed to…
- Artikel IIIIII Ad Articles 11, 12 and 13 Applications for the restitution of tax levied contrary to the provisions of Articles 11…
- Artikel IVIV Ad Article 11 With reference to paragraph 2 of Article 11 of the Convention, the two Governments, having in mind…
- Artikel VV Ad Articles 12 and 26 The term “financial institution” as used in paragraph 2 of Article 12 and in paragraph 4 of…
- Artikel VIVI Ad Article 26 After a period of 10 years subsequent to the entry into force of the Convention the two Governments…
- Artikel VIIVII Ad Article 26 It is understood that, in so far as the Netherlands income tax or company tax is concerned, the basis…
- Artikel VIIIVIII Ad Article 29 The obligation to exchange information does not include information obtained from banks or from…
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.