Overeenkomst tussen het Koninkrijk der Nederlanden en het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht en van

Geldende tekst van alle 21 artikelen.

Inhoudsopgave

Artikel 1Article 1 Scope This Convention shall apply:
Artikel 2Article 2 Taxes covered (1) The taxes which are the subject of this Convention are:
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, a person was domiciled:
Artikel 5Article 5 Immovable property (1) Immovable property may be taxed in the State in which such property is situated.
Artikel 6Article 6 Business property of a permanent establishment and assets pertaining to a fixed base used for the performance…
Artikel 7Article 7 Ships and aircraft Ships and aircraft operated in international traffic and boats engaged in inland waterways…
Artikel 8Article 8 Other property Subject to the provisions of Article 11 property wherever situated and not dealt with in…
Artikel 9Article 9 Conflict as to the nature of property If, by the law of one of the States, any right or interest is regarded…
Artikel 10Article 10 Deductions In determining the amount on which tax is to be computed deductions shall be allowed in…
Artikel 11Article 11 Subsidiary Taxing Rights (1) If the deceased or the donor was domiciled in one of the States at the time of…
Artikel 12Article 12 Exemptions (1) Where property other than community property passes from a deceased person who was domiciled…
Artikel 13Article 13 Credit provisions (1) Where one of the States imposes tax in connection with any event by reference to any…
Artikel 14Article 14 Time limit Any claim for a credit or for a repayment of tax founded on the provisions of this Convention…
Artikel 15Article 15 Non-discrimination (1) The nationals of one of the States shall not be subjected in the other State to any…
Artikel 16Article 16 Mutual agreement procedure (1) Where a person considers that the actions of one or both of the States result…
Artikel 17Article 17 Exchange of Information (1) The competent authorities of the States shall exchange such information as is…
Artikel 18Article 18 Diplomatic agents and consular officials Nothing in this Convention shall affect the fiscal privileges of…
Artikel 19Article 19 Territorial extension (1) This Convention may be extended, either in its entirety or with any necessary…
Artikel 20Article 20 Entry into force (1) Each of the Contracting Parties shall notify to the other the completion of the…
Artikel 21Article 21 Termination (1) This Convention shall remain in force until terminated by one of the Contracting Parties.

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