Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar vermogenswinst

Geldende tekst van alle 31 artikelen.

Inhoudsopgave

Artikel 1Article 1 Persons covered This Convention shall apply to persons who are residents of one or both of the Contracting…
Artikel 2Article 2 Taxes covered 1 This Convention shall apply to taxes on income and on capital gains imposed on behalf of a…
Artikel 3Article 3 General definitions 1 For the purposes of this Convention, unless the context otherwise requires:
Artikel 4Article 4 Residence 1 For the purposes of this Convention, the term “resident of a Contracting State” means any person…
Artikel 5Article 5 Permanent establishment 1 For the purposes of this Convention, the term “permanent establishment” means a…
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 Profits of an enterprise of a Contracting State shall be taxable only in that State unless…
Artikel 8Article 8 Shipping and air transport 1 Profits of an enterprise of a Contracting State from the operation of ships or…
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 beneficially owned by a resident of the other…
Artikel 12Article 12 Royalties 1 Royalties arising in a Contracting State and beneficially owned by a resident of the other…
Artikel 13Article 13 Capital gains 1 Gains derived by a resident of a Contracting State from the alienation of immovable property…
Artikel 14Article 14 Income from employment 1 Subject to the provisions of Articles 15, 17 and 18 of this Convention, salaries…
Artikel 15Article 15 Directors’ fees Directors’ fees or other remunerationderived by a resident of a Contracting State in his…
Artikel 16Article 16 Entertainers and sportspersons 1 Notwithstanding the provisions of Articles 7 and 14 of this Convention…
Artikel 17Article 17 Pensions 1 Pensions and other similar remuneration (including pensions provided under a social security…
Artikel 18Article 18 Government service 1 a) Salaries, wages and other similar remuneration paid by a Contracting State or a…
Artikel 19Article 19 Students Payments which a student or business apprentice who is or was immediately before visiting a…
Artikel 20Article 20 Other income 1 Items of income beneficially owned by a resident of a Contracting State, wherever arising…
Artikel 21Article 21 Elimination of double taxation 1 The Netherlands, when imposing tax on its residents, may include in the…
Artikel 22Article 22 Miscellaneous provisions 1 Where under any provision of this Convention any item of income or gains…
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 the collection of taxes 1 The Contracting States shall lend assistance to each other in the…
Artikel 28Article 28 Members of diplomatic or permanentmissions and consular posts Nothing in this Convention shall affect the…
Artikel 29Article 29 Territorial extension 1 This Convention may be extended, either in its entirety or with any necessary…
Artikel 30Article 30 Entry into force 1 Each of the Contracting States shall notify to the other, through diplomatic channels…
Artikel 31Article 31 Termination This Convention shall remain in force until terminated by one of the Contracting States.

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