Artikel XIV 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 XIV ad Articles 7, 10, 11, 12, 13, 14, 15 and 23 If under any double tax treaty concluded after the date of conclusion of this Convention between the Republic of Argentina and a third country which is a member of the OECD, the Republic of Argentina limits its taxation at source on insurance or reinsurance premiums, on dividends as meant in subparagraph a) of paragraph 2 of Article 10, on branch profits, on interest, on royalties, on capital gains, on independent personal services, on other income as meant in Article 23, or on specific items of such income, to a rate lower, including exemption from taxation, exemption from the additional taxation as meant in Article 11, or a taxation over a reduced taxable base, than the rates provided for in paragraph 5 of Article 7, subparagraph a) of paragraph 2 of Article 10, Article 11, paragraph 2 of Article 12, paragraph 2 of Article 13, paragraphs 2, 5 and 6 of Article 14, subparagraph b) of paragraph 2 of Article 15 and paragraph 3 of Article 23 of this Convention, respectively, then the lower rates, the exemption or the reduced taxable base as provided for in the double tax treaty concerned shall automatically apply to the residents of both Contracting States, with effect from the date of the entry into force of such double tax treaty, in respect to the relevant type or category of income.