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XXVI 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) In making the determination in subparagraph 8 d) ii), it is understood that the determination is based on an assessment of the decision making activities of all of the executive officers and senior management employees who are me mbers of the Executive Board or the Board of Directors of the company, as the case may be, unless such persons merely provide formal approval of decisions that are in fact made by others. If the executive officers of direct or indirect subsidiaries of the company perform the policymaking functions that are normally the responsibility of the Executive Board or Board of Directors of a corporate group, such as those described in subparagraph 8 e) iii), they will be deemed to be members of the Executive Board or the Board of Directors of the company for these purposes. If there are special voting or other arrangements that indicate that the board members (including persons described in the preceding sentence) do not in fact share equally in decision making, those persons will be considered only to the extent that they are responsible for making the decisions described in subparagraph 8 e) iii).

b) If a company that is a resident of the Netherlands and is regularly traded on one or more recognized stock exchanges is a parent company for an integrated group of companies that includes another parent company that is also regularly traded on one or more recognized stock exchanges and that other parent company is a resident of a state in the primary economic zone of the Netherlands that has an income tax treaty with the United States that provides for the same or lower rates of withholding with respect to dividends, branch tax, interest and royalties as are provided in Articles 10 (Dividends), 11 (Branch Tax), 12 (Interest) and 13 (Royalties) of the Convention in comparable circumstances, then the first-referenced company will be treated as satisfying the requirements of subparagraph 8) e) iii) with respect to the location of staffs if the staffs conduct more of the activities described therein in the Netherlands and that other state than in any state other than the Netherlands and that other state. For this purpose, an “integrated group of companies” is a group of companies that includes the two parent companies described in the preceding sentence and chains of subsidiaries in which the parent companies have joint economic ownership.

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