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XXIV 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

a) It is understood that a company resident in one of the States will be granted under paragraph 7 of Article 26 (Limitation on Benefits) all the benefits of the Convention otherwise accorded to residents of a State with respect to the income it derives from the other State if it satisfies any other specified conditions for the obtaining of such benefits and if:

1. shares representing more than 30 percent of the aggregate vote and value of all of its shares are owned, directly or indirectly, by persons who are qualified persons by reason of subparagraphs a), b), clause i) of subparagraph c), or subparagraphs d) or e) of paragraph 2 of Article 26;

2. shares representing more than 70 percent of the aggregate vote and value of all its shares (and at least 50 percent of any disproportionate class of shares) are owned, directly or indirectly, by seven or fewer persons who are equivalent beneficiaries within the meaning of subparagraph 8 f); and

less than 50 percent of the company's gross income for the taxable year in which the item of income arises is paid or accrued, directly or indirectly, to persons who are not equivalent beneficiaries, in the form of payments that are deductible for the purposes of the taxes covered by the Convention in the State of which the company is a resident (but not including arm's length payments in the ordinary course of business for services or tangible property and payments in respect of financial obligations to a bank, provided that where such bank is not a resident of a Contracting State such payment is attributable to a permanent establishment of that bank located in one of the Contracting States).

b) The competent authorities agree to use reasonable efforts to make a determination pursuant to paragraph 7 within six months of receiving from the taxpayer all necessary information. Further, the competent authorities of both States will meet semi-annually to discuss the status of all cases in which a determination has been requested.

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