Artikel 24 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

Article 24 Capital 1 Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. 2 Where a resident of a Contracting State owns shares in a company which is a resident of the other Contracting State and the value of the shares is derived principally from immovable property situated in the other Contracting State, then the capital represented by such shares may be taxed in the other State. 3 Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State. 4 Capital represented by ships and aircraft operated in international traffic and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. For the purposes of this paragraph the provisions of paragraph 2 of Article 8 shall apply. 5 Where a resident of a Contracting State owns shares in a company which is a resident of the other Contracting State and the shares are shares referred to in paragraph 5 of Article 14 then the capital represented by such shares may be taxed in the other State. 6 All other elements of capital of a resident of a Contracting State shall be taxable only in that State. However, those elements of capital that are situated in the other Contracting State may also be taxed in that other Contracting State according to the laws of that State.