wetzoeker

Article 14 Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Argentinië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

TAXATION OF INCOME

1 Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.

2 Gains derived by a resident of a Contracting State from the alienation of shares in a company which is a resident of the other Contracting State, the value of which shares is derived principally from immovable property situated in that other Contracting State, may be taxed in that other State. For the purposes of this paragraph and of paragraph 2 of Article 24:

a) the term “immovable property” includes the shares of a company the value of which shares is derived principally from immovable property; and

b) items of immovable property used by such company in its business or agricultural activities or for performing professional services shall not be taken into account.

3 Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.

4 Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. For the purposes of this paragraph the provisions of paragraph 2 of Article 8 shall apply.

5 Gains derived by a resident of a Contracting State from the alienation of shares in a company which is a resident of the other Contracting State may be taxed in that other State. However, the tax so charged shall not exceed:

a) 10 per cent of the gains in the case of a direct participation in the capital of at least 25 per cent;

b) 15 per cent in all other cases.

6 Gains arising in a Contracting State and derived by a resident of the other Contracting State from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4 and 5 may be taxed in the first-mentioned Contracting State in accordance to the laws of that State.

7 Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4, 5, and 6 shall be taxable only in the Contracting State of which the alienator is a resident.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Argentinië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
Soort
Verdrag
Geldend vanaf
11-02-1998
BWB-id
BWBV0001304
Versie
1998-02-11_0

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