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Article 24 Verdrag tussen het Koninkrijk der Nederlanden met betrekking tot de Nederlandse Antillen en het Koninkrijk Noorwegen 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

METHODS FOR ELIMINATION OF DOUBLE TAXATION

1 In Norway double taxation shall be avoided as follows:

a) Where a resident of Norway derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the Netherlands Antilles, Norway shall, subject to the provisions of sub-paragraph b), exempt such income or capital from tax but may, in calculating tax on the remaining income or capital of that person, apply the rate of tax which would have been applicable if the exempted income or capital had not been so exempted.

b) Where a resident of Norway derives items of income which, in accordance with the provisions of Article 10, paragraph 5 of Article 13 and Articles 16, 18 and 21 may be taxed in the Netherlands Antilles, Norway shall allow as a deduction from the tax on the income of that person an amount equal to the tax paid in the Netherlands Antilles.

Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to the income derived from the Netherlands Antilles.

2 In the Netherlands Antilles double taxation shall be avoided as follows:

The Netherlands Antilles, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income which, according to the provisions of this Convention may be taxed in Norway, provided that the Netherlands Antilles allows as a credit against the tax so computed, the amount of tax payable under the laws of Norway and in accordance with this Convention.

The amount of the credit shall be equal to such part of that tax which bears the same proportion to the total tax, as the part of the income which is included in the basis abovementioned bears to the total income which form that basis. However the competent authority of the Netherlands Antilles may determine that either generally or in a particular case less than the full credit may be allowed.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden met betrekking tot de Nederlandse Antillen en het Koninkrijk Noorwegen 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
01-09-2011
BWB-id
BWBV0002275
Versie
2011-09-01_0

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