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Bijlage 1 — Model vaste inrichting-verklaring Verrekening van buitenlandse bronbelasting voor Nederlandse vaste inrichtingen

Model vaste inrichting-verklaring

Dear sir,

The reason for this declaration is that <name enterprise> has declared:

– that <name enterprise>, that carries on its business in the Netherlands through a permanent establishment, will receive a/an dividend/interest/royalty to the amount of <amount>,

– that this dividend/interest/royalty will be payable on <date> by <name + adress>;

– that this dividend/interest/royalty can be attributed to the permanent establishment situated in the Netherlands;

– that this dividend/interest/royalty is subject to a <...> percent witholding tax in <source state>, this to the amount of <amount of withholding tax>.

Given the above-mentioned I declare:

– that the enterprise of <name enterprise> carries on its business in the Netherlands through a permanent establishment within the meaning of the Convention for the avoidance of double taxation between the Netherlands and <name country where the head office of the enterprise is situated>;

– that the profits of the <name enterprise> enterprise for as far as they are attributed to the permanent establishment, are subject to Dutch corporation tax.

Regeling
Verrekening van buitenlandse bronbelasting voor Nederlandse vaste inrichtingen
Soort
Beleidsregel
Geldend vanaf
21-01-2004
BWB-id
BWBR0016308
Versie
2004-01-21_0

In de hele regeling · Officiële tekst op wetten.overheid.nl