Artikel 3 Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
DEFINITIONS
1 For the purposes of this Convention, unless the context otherwise requires:
a) the term “State” means the Netherlands or the United States, as the context requires; the term “States” means the Netherlands and the United States;
b) the term “the Netherlands” comprises the part of the Kingdom of the Netherlands that is situated in Europe and the part of the sea bed and its sub-soil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law for the purpose of exploration for and exploitation of the natural resources of such areas, but only to the extent that the person, property, or activity to which this Convention is being applied is connected with such exploration or exploitation;
c)
i) the term “United States” means the United States of America, but does not include Puerto Rico, the Virgin Islands, Guam, or any other United States possession or territory;
ii) when used in a geographical sense, the term “United States” means the states thereof and the District of Columbia. Such term also includes (A) the territorial sea thereof and (B) the sea bed and sub-soil of the submarine areas adjacent to that territorial sea, over which the United States exercises sovereign rights in accordance with international law for the purpose of exploration for and exploitation of the natural resources of such areas, but only to the extent that the person, property, or activity to which this Convention is being applied is connected with such exploration or exploitation;
d) the term “person” includes an individual, an estate, a trust, a company and any other body of persons;
e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
f) the terms “enterprise of one of the States” and “enterprise of the other State” mean respectively an enterprise carried on by a resident of one of the States and an enterprise carried on by a resident of the other State;
g) the term “nationals” means:
i) all individuals possessing the nationality or citizenship of one of the States;
ii) all legal persons, partnerships and associations deriving their status as such from the laws in force in one of the States;
h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of one of the States, except when the ship or aircraft is operated solely between places within the other State;
i) the term “competent authority” means:
i) in the Netherlands: the Minister of Finance or his duly authorized representative; and
ii) in the United States: the Secretary of the Treasury or his delegate.
2 As regards the application of the Convention by one of the States any term not defined therein shall, unless the context otherwise requires or the competent authorities agree to a common meaning pursuant to the provisions of Article 29 (Mutual Agreement Procedure), have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.
- Regeling
- Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
- Soort
- Verdrag
- Geldend vanaf
- 28-12-2004
- BWB-id
- BWBV0001109
- Versie
- 2004-12-28_0