Artikel XIII 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 XIII ad Article 25 a) It is understood that for the computation of the reduction mentioned in paragraph 3 of Article 25, the items of capital referred to in paragraph 1 of Article 24 shall be taken into account for the value thereof reduced by the value of the debts secured by mortgage on that capital and the items of capital referred to in paragraph 2 of Article 24 shall be taken into account for the value thereof reduced by the value of the debts pertaining to the permanent establishment or fixed base. b) It is further understood that, if after the date of signature of this Convention, the provisions of Netherlands law for the avoidance of double taxation are substantially amended and if, as a result of such amendment, the advantages of special provisions of Argentine law, in force at the date of the said amendment, for the purpose of encouraging direct investment in active business in Argentina are undone, then the Netherlands competent authority will without undue delay contact the Argentine competent authority in order to determine how the advantages of the special provisions of Argentine law for the purpose of such direct investment in Argentina can be preserved. It is also understood that, as long as the new measures are not defined and to the extent that the advantages of the special provisions of Argentine law are undone by the amendments of the provisions of Netherlands law for the avoidance of double taxation, nothing in this Convention will prevent Argentina from applying its domestic legislation aimed to avoid the transfer of taxes to foreign States.