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Article 4 Overeenkomst tussen het Koninkrijk der Nederlanden en de Federale Republiek Nigeria inzake de bevordering en de wederzijdse bescherming van investeringen

With respect to taxes, fees, charges and fiscal deductions and exemptions, each Contracting Party shall accord to nationals of the other Contracting Party who have investments in its territory, treatment not less favourable than that accorded to its own nationals or to those of any third State, whichever is more favourable to the nationals concerned. For this purpose, however, there shall not be taken into account any special fiscal advantages accorded by that Party:

a) under an agreement for the avoidance of double taxation; or

b) by virtue of its participation in a customs union, economic union or similar institution; or

c) on the basis of reciprocity with a third State.

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en de Federale Republiek Nigeria inzake de bevordering en de wederzijdse bescherming van investeringen
Soort
Verdrag
Geldend vanaf
01-02-1994
BWB-id
BWBV0001111
Versie
1994-02-01_0

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