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Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Arabische Republiek Egypte 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 39 artikelen, ingedeeld volgens het BWB-wettenregister.
Inhoudsopgave
Hoofdstuk 1 REIKWIJDTE VAN HET VERDRAG
Hoofdstuk II BEGRIPSBEPALINGEN
- Artikel 3Article 3 General definitions 1 For the purposes of this Agreement, unless the context otherwise requires:
- Artikel 4Article 4 Resident 1 For the purposes of this Agreement, the term “resident of a Contracting State” means any person…
- 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 derived by a resident of a Contracting State from immovable property…
- Artikel 7Article 7 Business profits 1 The profits of an enterprise of a Contracting State 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 a Contracting State participates directly or indirectly in…
- Artikel 10Article 10 Dividends 1 Dividends paid by a company which is a resident of a Contracting State to a resident of the…
- Artikel 11Article 11 Interest 1 Interest arising in a Contracting State and paid to a resident of the other Contracting State may…
- Artikel 12Article 12 Royalties 1 Royalties arising in a Contracting State and paid to a resident of the other Contracting State…
- Artikel 13Article 13 Capital gains 1 Gains derived by a resident of a Contracting State from the alienation of immovable property…
- Artikel 14Article 14 Independent personal services 1 Income derived by an individual who is a resident of a Contracting State in…
- Artikel 15Article 15 Dependent personal services 1 Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other…
- Artikel 16Article 16 Directors' fees Directors' fees or other remuneration derived by a resident of a Contracting State in his…
- Artikel 17Article 17 Artistes and sportsmen 1 Notwithstanding the provisions of Articles 14 and 15, income derived by a resident…
- Artikel 18Article 18 Pensions, annuities and social security payments 1 Pensions and other similar remuneration paid to a…
- Artikel 19Article 19 Government service 1 a) Salaries, wages and other similar remuneration, other than a pension, paid by a…
- Artikel 20Article 20 Students 1 Payments which a student or business apprentice who is or was immediately before visiting a…
- Artikel 21Article 21 Other income 1 Items of income of a resident of a Contracting State, wherever arising, not dealt with in the…
Hoofdstuk 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…
Hoofdstuk V BIJZONDERE BEPALINGEN
- Artikel 23Article 23 Offshore activities 1 The provisions of this Article shall apply notwithstanding any other provisions of…
- Artikel 24Article 24 Non-discrimination 1 Nationals of a Contracting State shall not be subjected in the other Contracting State…
- Artikel 25Article 25 Mutual agreement procedure 1 Where a person considers that the actions of one or both of the Contracting…
- Artikel 26Article 26 Exchange of information 1 The competent authorities of the Contracting States shall exchange such…
- Artikel 27Article 27 Assistance in recovery 1 The Contracting States agree to lend each other assistance and support with a view…
- Artikel 28Article 28 Limitation of articles 26 and 27 In no case shall the provisions of Articles 26 and 27 be construed so as to…
- Artikel 29Article 29 Members of diplomatic missions and consular posts 1 Nothing in this Agreement shall affect the fiscal…
Hoofdstuk VI SLOTBEPALINGEN
- Artikel 30Article 30 Entry into force 1 This Agreement shall enter into force on the date of the exchange of the last…
- Artikel 31Article 31 Termination This Agreement shall continue in effect indefinitely, but either Contracting State may, on or…
- Artikel II Ad Articles 5, 6, 7, 13 and 23 It is understood that exploration and exploitation rights of natural resources shall…
- Artikel IIII Ad Article 7 It is understood that in the case of profits from survey, supply, installation or construction…
- Artikel IIIIII Ad Articles 7 and 14 Payments received as a consideration for technical services, including studies or surveys of a…
- Artikel IVIV Ad Articles 10, 11 and 12 Where tax has been levied at source in excess of the amount of tax chargeable under the…
- Artikel VV Ad Articles 10 and 13 It is understood that income received in connection with the (partial) liquidation of a company…
- Artikel VIVI Ad Article 11 It is understood that for the purpose of subparagraph b of paragraph 3 of Article 11 the term…
- Artikel VIIVII Ad Article 16 It is understood that “bestuurder or commissaris” of a Netherlands company means persons, who are…
- Artikel VIIIVIII 1. This Agreement may be extended, either in its entirety or in part, to either or both of the countries of the…
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.