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Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Argentinië 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 47 artikelen, ingedeeld volgens het BWB-wettenregister.
Inhoudsopgave
Hoofdstuk I REIKWIJDTE VAN HET VERDRAG
Hoofdstuk II BEGRIPSBEPALINGEN
- Artikel 3Article 3 General 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 a Contracting State” 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 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 Branch Tax Where a resident of a Contracting State has a permanent establishment in the other Contracting…
- Artikel 12Article 12 Interest 1 Interest arising in a Contracting State and paid to a resident of the other Contracting State may…
- Artikel 13Article 13 Royalties 1 Royalties arising in a Contracting State and paid to a resident of the other Contracting State…
- Artikel 14Article 14 Capital Gains 1 Gains derived by a resident of a Contracting State from the alienation of immovable property…
- Artikel 15Article 15 Independent personal services 1 Income derived by a resident of a Contracting State in respect of…
- 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 Directors' fees or other remuneration derived by a resident of a Contracting State in his…
- Artikel 18Article 18 Artistes and Sportsmen 1 Notwithstanding the provisions of Articles 15 and 16, income derived by a resident…
- Artikel 19Article 19 Pensions, Annuities, Social security payments and Alimony 1 Subject to the provisions of paragraph 2 of…
- Artikel 20Article 20 Government Service 1 a) Salaries, wages and similar remuneration, other than a pension, paid by a…
- Artikel 21Article 21 Professors and Teachers 1 Payments which a professor or teacher who is resident of a Contracting State and…
- Artikel 22Article 22 Students Payments which a student or apprentice who is or was immediately before visiting a Contracting…
- Artikel 23Article 23 Other Income 1 Items of income of a resident of a Contracting State, wherever arising, not dealt with in the…
Hoofdstuk IV BELASTINGHEFFING NAAR HET VERMOGEN
- Artikel 24Article 24 Capital 1 Capital represented by immovable property referred to in Article 6, owned by a resident of a…
Hoofdstuk V VERMIJDING VAN DUBBELE BELASTING
- Artikel 25Article 25 Elimination of double taxation 1 In the case of Argentina, double taxation shall be avoided as follows:
Hoofdstuk VI BIJZONDERE BEPALINGEN
- Artikel 26Article 26 Offshore activities 1 The provisions of this Article shall apply notwithstanding any other provisions of…
- Artikel 27Article 27 Non-Discrimination 1 Nationals of a Contracting State shall not be subjected in the other Contracting State…
- Artikel 28Article 28 Mutual agreement procedure 1 Where a person considers that the actions of one or both of the Contracting…
- Artikel 29Article 29 Exchange of information 1 The competent authorities of the Contracting States shall exchange such…
- Artikel 30Article 30 Diplomatic agents and Consular officers 1 Nothing in this Convention shall affect the fiscal privileges of…
- Artikel 31Article 31 Exempt Pensions Funds Income derived by and capital owned by a pension fund resident in a Contracting State…
Hoofdstuk VII SLOTBEPALINGEN
- Artikel 32Article 32 Entry into Force 1 The Governments of the Contracting States shall notify each other that the constitutional…
- Artikel 33Article 33 Termination This Convention shall remain in force until terminated by a Contracting State.
- Artikel IArticle I ad Article 4 An individual living aboard a ship without any real domicile in either of the Contracting States…
- Artikel IIArticle II ad Articles 5, 6, 7, 14, and 26 It is understood that exploration and exploitation rights of natural…
- Artikel IIIArticle III ad Article 7 a) As regards paragraphs 1 and 2, where an enterprise of a Contracting State sells goods or…
- Artikel IVArticle IV ad Articles 7 and 13 It is understood that income from financial leasing activities shall not be considered…
- Artikel VArticle V ad Articles 7, 10, 11, 12, 13, 14 and 15 a) Where tax has been levied at source in excess of the amount of…
- Artikel VIArticle VI ad Articles 9 and 28 It is understood that the provisions of the Convention shall not be interpreted so as…
- Artikel VIIArticle VII ad Article 13 It is understood that the limitations on the taxation at source provided for under paragraph…
- Artikel VIIIArticle VIII ad Article 13 In the case of payments for technical assistance, the tax charged under subparagraph c) of…
- Artikel IXArticle IX ad Article 14 The mere transfer of property carried out by a resident of a Contracting State, owing to a…
- Artikel XArticle X ad Articles 14 and 24 It is understood that, for purposes of Articles 14 and 24, the term “shares” includes…
- Artikel XIArticle XI ad Article 17 It is understood that “bestuurder or commissaris” of a Netherlands company means persons, who…
- Artikel XIIArticle XII ad Articles 20 and 25 It is understood that the provisions of subparagraph a) of paragraph 1 of Article 20…
- Artikel XIIIArticle XIII ad Article 25 a) It is understood that for the computation of the reduction mentioned in paragraph 3 of…
- Artikel XIVArticle XIV ad Articles 7, 10, 11, 12, 13, 14, 15 and 23 If under any double tax treaty concluded after the date of…
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.