Artikel VI 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 VI ad Articles 9 and 28 It is understood that the provisions of the Convention shall not be interpreted so as to prevent the application by a Contracting State of the thin capitalization provisions provided for in its domestic law, except in those cases in which the associated enterprises can prove that due to the special characteristics of their activities or their specific economic circumstances, the conditions made or imposed between those enterprises are in conformity with the arm's length principle. In accordance with paragraph 3 of Article 28 the competent authorities shall endeavour to resolve by mutual agreement, as in the case of all other situations of double taxation due to actions of one or both of the Contracting States, any case of double taxation arising by reason of the application of internal law regarding thin capitalization.