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Article 23 Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Belarus 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

ELIMINATION OF DOUBLE TAXATION

1 The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income or property which, according to the provisions of this Convention, may be taxed in Belarus.

2 However, where a resident of the Netherlands derives items of income which according to Article 6, Article 7, paragraph 7 of Article 10, paragraph 6 of Article 11, paragraph 4 of Article 12, paragraphs 1 and 2 of Article 13, Article 14, paragraph 1 of Article 15, paragraph 3 of Article 18, paragraphs 1 (subparagraph a) and 2 (subparagraph a) of Article 19 and paragraph 2 of Article 21 of this Convention may be taxed in Belarus and are included in the basis referred to in paragraph 1, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of Netherlands law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the total amount of the items of income which are exempt from Netherlands tax under those provisions.

3 Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income or property which according to paragraph 2 of Article 10, paragraph 2 of Article 11, paragraph 2 of Article 12,paragraph 5 of Article 13, Article 16, Article 17, paragraph 2 of Article 18 and paragraphs 1 and 2 of Article 22 of this Convention may be taxed in Belarus to the extent that these items are included in the basis referred to in paragraph 1. The amount of this deduction shall be equal to the tax paid in Belarus on these items of income or property, but shall not exceed the amount of the reduction which would be allowed if the items of income or property so included were the sole items of income or property which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation.

4 In the case of Belarus, double taxation shall be avoided as follows:

Where a resident of Belarus derives income or owns items of property which, in accordance with the provisions of this Convention, may be taxed in the Netherlands, Belarus shall allow:

a.) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the Netherlands;

b) as a deduction from the tax on the items of property of that resident, an amount equal to the property tax paid in the Netherlands.

Such deduction in either case shall not, however, exceed that part of the income or property tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the items of property which may be taxed in the Netherlands.

Regeling
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Belarus 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
31-12-1997
BWB-id
BWBV0001320
Versie
1997-12-31_0

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