Terug naar alle wetten
Overeenkomst tussen het Koninkrijk der Nederlanden en Malta 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 43 artikelen, ingedeeld volgens het BWB-wettenregister.
Inhoudsopgave
Hoofdstuk I Reikwijdte van de Overeenkomst
Hoofdstuk II Begripsbepalingen
- Artikel 3Article 3 General definitions 1 In this Agreement, unless the context otherwise requires:
- Artikel 4Article 4 Fiscal domicile 1 For the purposes of this Agreement, the term “resident of one of the States” means any…
- Artikel 5Article 5 Permanent establishment 1 For the purposes of this Agreement, the term “permanent establishment” means a…
Hoofdstuk III Belastingheffing naar het inkomen
- Artikel 6Article 6 Income from immovable property 1 Income from immovable property may be taxed in the State in which such…
- 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.
- 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 shall be…
- Artikel 13Article 13 Limitation of Articles 10, 11 and 12 International organizations, organs and officials thereof and members…
- Artikel 14Article 14 Capital gains 1 Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, may…
- Artikel 15Article 15 Independent personal services 1 Income derived by a resident of one of the States in respect of professional…
- Artikel 16Article 16 Dependent personal services 1 Subject to the provisions of Articles 17, 19, 20 and 21, salaries, wages and…
- Artikel 17Article 17 Directors' fees 1 Directors' fees and similar payments derived by a resident of the Netherlands in his…
- Artikel 18Article 18 Artistes and athletes 1 Notwithstanding the provisions of Articles 15 and 16, income derived by…
- Artikel 19Article 19 PENSIONS, ANNUITIES AND SOCIAL SECURITY PAYMENTS 1 Subject to the provisions of paragraph 2 of Article 20…
- Artikel 20Article 20 Government service 1 a.
- Artikel 21Article 21 Professors and teachers 1 Payments which a professor or teacher who is a resident of one of the States and…
- Artikel 22Article 22 Students and trainees 1 An individual who was a resident of one of the States immediately before visiting…
- 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 Belastingheffing naar het vermogen
- Artikel 24Article 24 Capital 1 Capital represented by immovable property, as defined in paragraph 2 of Article 6, may be taxed in…
Hoofdstuk V Vermijding van dubbele belasting
- Artikel 25Article 25 Elimination of double taxation 1 The Netherlands, when imposing tax on its residents, may include in the…
Hoofdstuk VI Bijzondere bepalingen
- Artikel 26Article 26 Non-discrimination 1 The nationals of one of the States, whether they are residents of that State or not…
- Artikel 27Article 27 Mutual agreement procedure 1 Where a resident of one of the States considers that the actions of one or both…
- Artikel 28Article 28 Exchange of information 1 The competent authorities of the States shall exchange such information as is…
- Artikel 29Article 29 Diplomatic and consular officials Nothing in this Agreement shall affect the fiscal privileges of diplomatic…
- Artikel 30Article 30 EXCLUSION OF CERTAIN COMPANIES OR OTHER PERSONS 1 This Agreement is not applicable to companies or other…
- Artikel 31Article 31 Regulations 1 The competent authorities of the States shall by mutual agreement settle the mode of…
- Artikel 32Article 32 Territorial extension 1 This Agreement may be extended, either in its entirety or with any necessary…
Hoofdstuk VII Slotbepalingen
- Artikel 33Article 33 Entry into force 1 The Governments of the States shall notify to each other that the constitutional…
- Artikel 34Article 34 Termination This Agreement shall remain in force until terminated by the Government of one of the States.
Protocol
- Artikel II Ad Article 4 An individual living aboard a ship without having a permanent home in either of the States shall be…
- Artikel IIII Ad Articles 5 and 7 Except with regard to re-insurance, the provisions of Articles 5 and 7 of the Agreement shall…
- Artikel IIIIII Ad Articles 8, 14 and 24 1 Notwithstanding the provisions of Article 8, profits from the operation of ships in…
- Artikel IVIV Ad Article 10 1 The provisions of sub-paragraph a) of paragraph 2 of Article 10 shall not apply if the relation…
- Artikel VV Ad Articles 10, 11 and 12 Applications for the repayment of tax levied contrary to the provisions of Articles 10, 11…
- Artikel VIVI Ad Articles 24 and 25 The provisions on the taxation of capital in Article 24 and the provisions with respect to the…
- Artikel VIIVII Ad Article 25 It is understood that, insofar as the Netherlands income tax or company tax is concerned, the basis…
- Artikel VIIIVIII Ad Article 25 Notwithstanding Article 34 of the Agreement the provision of paragraph 5 of Article 25 shall cease…
- Artikel IXIX Ad Articles 28 and 30 1 It is understood that provisions on confidentiality in a special regime as meant in Article…
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.