Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika 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 76 artikelen, ingedeeld volgens het BWB-wettenregister.

Inhoudsopgave

Hoofdstuk I REIKWIJDTE VAN DE OVEREENKOMST

Artikel 1Article 1 General Scope 1 This Convention shall apply to persons who are residents of one or both of the States, except…
Artikel 2Article 2 Taxes covered 1 The existing taxes to which this Convention shall apply are in particular:

Hoofdstuk II BEGRIPSBEPALINGEN

Artikel 3General 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 real property 1 Income derived by a resident of one of the States from real property (including…
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 derived by an enterprise of one of the States from the operation of…
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 Branch Tax 1 A corporation which is a resident of one of the States and which has a permanent establishment…
Artikel 12Article 12 Interest 1 Interest arising in one of the States and beneficially owned by a resident of the other State…
Artikel 13Article 13 Royalties 1 Royalties arising in one of the States and beneficially owned by a resident of the other State…
Artikel 14Article 14 Capital Gains 1 Gains derived by a resident of one of the States from the disposition of real property…
Artikel 15Article 15 Independent Personal Services 1 Income derived by an individual who is a resident of one of the States from…
Artikel 16Article 16 Dependent Personal Services 1 Subject to the provisions of Articles 17 (Directors' Fees), 19 (Pensions…
Artikel 17Article 17 Directors' Fees Directors' fees or other remuneration derived by a resident of one of the States in his…
Artikel 18Article 18 Artistes and Athletes 1 Notwithstanding the provisions of Articles 15 (Independent Personal Services) and 16…
Artikel 19Pensions, Annuities, Alimony 1 Subject to the provisions of paragraph 2 of Article 20 (Government Service), pensions…
Artikel 20Article 20 Government Service 1 a) Remuneration, other than a pension, paid by one of the States or a political…
Artikel 21Article 21 Professors and Teachers 1 An individual who visits one of the States for a period not exceeding two years…
Artikel 22Article 22 Students and Trainers 1 An individual who immediately before visiting one of the States is a resident of the…
Artikel 23Article 23 Other Income 1 Items of income of a resident of one of the States, wherever arising, not dealt with in the…

Hoofdstuk IV VERMIJDING VAN DUBBELE BELASTING

Artikel 24Article 24 Basis of Taxation 1 Notwithstanding any provision of the Convention except paragraph 2, each of the States…
Artikel 25Article 25 Methods of Elimination of Double Taxation 1 Notwithstanding the provisions of paragraph 2 of Article 24…

Hoofdstuk V BIJZONDERE BEPALINGEN

Artikel 26Article 26 Limitation on benefits 1 Except as otherwise provided in this Article, a resident of one of the States that…
Artikel 27Article 27 Offshore Activities 1 The provisions of this Article shall apply notwithstanding any other provision of this…
Artikel 28Article 28 Non-discrimination 1 Nationals of one of the States shall not be subjected in the other State to any…
Artikel 29Article 29 Mutual Agreement Procedure 1 Where a person considers that the actions of one or both of the States result…
Artikel 30Article 30 Exchange of Information and Administrative Assistance 1 The competent authorities of the States shall…
Artikel 31Article 31 Assistance and Support in Collection 1 The States undertake to lend assistance and support to each other in…
Artikel 32Article 32 Limitation of articles 30 and 31 1 In no case shall the provisions of Articles 30 (Exchange of Information…
Artikel 33Article 33 Diplomatic Agents and Consular Officers 1 Nothing in this Convention shall affect the fiscal privileges of…
Artikel 34Article 34 Regulations 1 The competent authorities of the States may by mutual agreement settle the mode of application…
Artikel 35Article 35 Exempt Pension Trusts 1 Subject to the provisions of paragraph 2, income referred to in Articles 10…
Artikel 36Article 36 Exempt Organizations 1 A trust, company or other organization that is a resident of one of the States…

Hoofdstuk VI SLOTBEPALINGEN

Artikel 37Article 37 Entry into Force 1 This Convention shall enter into force on the thirtieth day after the later of the dates…
Artikel 38Article 38 Termination This Convention shall remain in force until terminated by one of the States.

Artikel II In reference to paragraph 1 of Article 4 (Resident) a) It is understood that for purposes of the Convention, the…
Artikel IIII In reference to paragraph 4 of Article 4 (Resident) It is understood that, if a company is a resident of the…
Artikel IIIIII In reference to Article 7 (Business Profits) It is understood that with respect to paragraphs 1 and 2 of Article 7…
Artikel IVIV In reference to Article 9 (Associated Enterprises), Article 12 (Interest) and Article 29 (Mutual Agreement…
Artikel VV In reference to Article 9 (Associated Enterprises) and Article 29 (Mutual Agreement Procedure) In accordance with…
Artikel VIVI In reference to subparagraph 2 a) and paragraph 6 of Article 10 (Dividends) It is understood that a beneficial owner…
Artikel VIIVII In reference to Article 10 (Dividends) and subparagraph 8 b) ii) of Article 26 (Limitation on Benefits) For the…
Artikel VIIIVIII In reference to paragraph 3 of Article 10 (Dividends), paragraph 3 of Article 11 (Branch Tax) and paragraph 7 of…
Artikel IXIX In reference to paragraph 1 of Article 14 (Capital Gains) In determining for purposes of paragraph 1 of Article 14…
Artikel XX In reference to paragraph 8 of Article 14 (Capital Gains) It is understood that paragraph 8 of Article 14 (Capital…
Artikel XIXI In reference to paragraph 4 of Article 19 (Pensions, Annuities, Alimony) It is understood that the term “other…
Artikel XIIXII In reference to paragraphs 7, 8, 9 and 10 of Article 19 (Pensions, Annuities, Alimony) It is understood that the…
Artikel XIIIXIII In reference to paragraph 11 of Article 19 (Pensions, Annuities, Alimony) It is understood that the competent…
Artikel XIVXIV In reference to paragraph 4 of Article 24 (Basis of Taxation) a) It is understood that, where, by virtue of…
Artikel XVXV In reference to Article 26 (Limitation on Benefits) It is understood that the term “gross income” means the total…
Artikel XVIXVI In reference to subparagraph 2 f) and paragraph 3 of Article 26 (Limitation on Benefits) It is understood that the…
Artikel XVIIXVII With reference to paragraphs 2 and 5 of Article 26 (Limitation on Benefits) The competent authorities may, by…
Artikel XVIIIXVIII In reference to paragraph 3 of Article 26 (Limitation on Benefits) The following example demonstrates an…
Artikel XIXXIX In reference to paragraph 4 of Article 26 (Limitation on Benefits) It is understood that an item of income is to be…
Artikel XXXX In reference to subparagraph 4 a) of Article 26 (Limitation on Benefits) It is understood that for purposes of…
Artikel XXIXXI In reference to paragraph 8 of Article 12 (Interest) and subparagraph 4(a) of Article 26 (Limitation on Benefits)…
Artikel XXIIXXII In reference to subparagraph 4 b) of Article 26 (Limitation on Benefits) It is understood that the substantiality…
Artikel XXIIIXXIII In reference to subparagraph 5 a) of Article 26 (Limitation on Benefits) a) For the purpose of subparagraph 5 a)…
Artikel XXIVXXIV In reference to paragraph 7 of Article 26 (Limitation on Benefits) a) It is understood that a company resident in…
Artikel XXVXXV In reference to subparagraph 2 c) and subparagraph 8 a) ii) of Article 26 (Limitation on Benefits) A company that…
Artikel XXVIXXVI In reference to subparagraphs 8 d) ii) and 8 e) iii) of Article 26 (Limitation on Benefits) a) In making the…
Artikel XXVIIXXVII In reference to paragraph 5 of Article 29 (Mutual Agreement Procedure).
Artikel XXVIIIXXVIII In reference to paragraph 7 of Article 26 (Limitation on Benefits) a) For purposes of paragraph 7 of Article 26…
Artikel XXIXXXIX In reference to paragraph 8 h) of Article 26 (Limitation on Benefits) In order to meet the “regularly traded” test…
Artikel XXXXXX In reference to Article 27 (Offshore Activities) It is understood that transport of supplies or personnel between…
Artikel XXXIXXXI In reference to paragraph 5 of Article 29 (Mutual Agreement Procedure) a.
Artikel XXXIIXXXII In reference to Article 30 (Exchange of Information and Administrative Assistance) If a United States “reporting…
Artikel XXXIIIXXXIII In reference to Article 30 (Exchange of Information and Administrative Assistance) Pursuant to paragraph 2…
Artikel XXXIVXXXIV In reference to paragraph 1 of Article 30 (Exchange of Information and Administrative Assistance) It is…
Artikel XXXVXXXV In reference to Article 31 (Assistance and Support in Collection) It is understood that in applying Article 31…
Artikel XXXVIXXXVI In reference to paragraph 2 of Article 32 (Limitations of Articles 30 and 31) It is understood that the competent…
Artikel XXXVIIXXXVII In reference to paragraph 2 of Article 35 (Exempt Pension Trusts) For the purpose of paragraph 2 of Article 35…
Artikel XXXVIIIXXXVIII In General It is understood that the two Governments shall consult together at regular intervals regarding the…

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