wetzoeker

XIX 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

It is understood that an item of income is to be considered as derived “in connection” with an active trade or business in a State if the activity generating the item in the other state is a line of business which forms a part of, or is complementary to, the trade or business conducted in the first mentioned State. The line of business in the firstmentioned State may be “upstream” to that going on in the other State (e.g., providing inputs to a manufacturing process that occurs in that other State), “downstream” (e.g., selling the output of a manufacturer which is a resident of the other State) or “parallel” (e.g., selling in one State the same sorts of products that are being sold by the trade or business carried on in the other State).

It is understood that an item of income derived from a State would be considered “incidental” to the trade or business carried on in the other State if the item is not produced by a line of business which forms a part of, or is complementary to, the trade or business conducted in that other State by the recipient of the item, but the production of such item facilitates the conduct of the trade or business in that other State. An example of such “incidental” item of income is interest income earned from the short-term investment of working capital or a resident of a State in securities issued by person in the other State.

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

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