Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Suriname tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen en het voorkomen van het ontduiken en ontwijken van belasting

Geldende tekst van alle 31 artikelen.

Inhoudsopgave

Artikel 1Article 1 Persons covered 1 This Convention shall apply to persons who are residents of one or both of the Contracting…
Artikel 2Article 2 Taxes covered 1 This Convention shall apply to taxes on income and on capital imposed on behalf of a…
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…
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 Profits of an enterprise of a Contracting State shall be taxable only in that State unless…
Artikel 8Article 8 International shipping and air transport 1 Profits of an enterprise that is a resident of a Contracting State…
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 Interest 1 Interest arising in a Contracting State and paid to a resident of the other Contracting State…
Artikel 12Article 12 Royalties 1 Royalties arising in a Contracting State and beneficially owned by a resident of the other…
Artikel 13Article 13 Capital gains 1 Gains derived by a resident of a Contracting State from the alienation of immovable property…
Artikel 14Article 14 Income from employment 1 Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other…
Artikel 15Article 15 Directors’ fees 1 Directors’ fees and other similar payments derived by a resident of a Contracting State in…
Artikel 16Article 16 Entertainers and sportspersons 1 Notwithstanding the provisions of Article 14, income derived by a resident…
Artikel 17Article 17 Pensions, annuities and social security payments 1 Pensions and other similar remuneration, as well as…
Artikel 18Article 18 Government service 1 a) Salaries, wages and other similar remuneration paid by a Contracting State or a…
Artikel 19Article 19 Students Payments which a student or business apprentice who is or was immediately before visiting a…
Artikel 20Article 20 Other income 1 Items of income of a resident of a Contracting State, wherever arising, not dealt with in the…
Artikel 21Article 21 Capital 1 Capital represented by immovable property referred to in Article 6, owned by a resident of a…
Artikel 22Article 22 Elimination of double taxation 1 Curaçao may include in the basis upon which taxes are imposed on its…
Artikel 23Article 23 Non-discrimination 1 Nationals of a Contracting State shall not be subjected in the other Contracting State…
Artikel 24Article 24 Mutual agreement procedure 1 Where a person considers that the actions of one or both of the Contracting…
Artikel 25Article 25 Exchange of information 1 The competent authorities of the Contracting States shall exchange such…
Artikel 26Article 26 Assistance in the collection of taxes 1 The Contracting States shall lend assistance to each other in the…
Artikel 27Article 27 Members of diplomatic missions and consular posts Nothing in this Convention shall affect the fiscal…
Artikel 28Article 28 Entitlement to benefits 1 Notwithstanding the other provisions of this Convention, a benefit under this…
Artikel 29Article 29 Territorial extension 1 This Convention may be extended, with necessary modifications, to any other part of…
Artikel 30Article 30 Entry into force 1 This Convention shall enter into force on the last day of the month following the month…
Artikel 31Article 31 Termination 1 This Convention shall remain in force until terminated by a Contracting State.

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