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Article 2 Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Slovenië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

SCOPE OF THE CONVENTION

1 This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

2 There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

3 The existing taxes to which the Convention shall apply are in particular:

a) in the Netherlands:

(i) de inkomstenbelasting (income tax);

(ii) de loonbelasting (wages tax);

(iii) de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965);

(iv) de dividendbelasting (dividend tax);

(hereinafter referred to as “Netherlands tax”);

b) in Slovenia:

(i) davek od dobicka pravnih oseb (the tax on income of legal persons);

(ii) dohodnina (the tax on income of individuals);

(iii) posebni davek na bilancno vsoto bank in hranilnic (the tax on banks and savings banks);

(hereinafter referred to as “Slovenian tax”).

4 The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws.

Regeling
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Slovenië 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
31-12-2005
BWB-id
BWBV0001766
Versie
2005-12-31_0

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