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I — General Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Ghana tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar vermogenswinsten en het voorkomen van het ontgaan en ontwijken van belasting

General

1. The benefits of the Convention are not applicable to companies or other persons which are wholly or partly exempted from tax by a special regime under the laws of either one of the Contracting States. They are also not applicable to income from such companies or other persons derived by a resident of the other State, nor to shares, “jouissance” rights or interests in such companies or other persons.

2. The provisions of paragraph 1 of this Protocol provision are also applicable in case a company or other person is treated under the administrative practice of that State in the same or similar way as a company or person as meant in that paragraph.

3. The competent authorities of the States shall by mutual agreement decide which special regime is meant in the provisions of paragraph 1 of this Protocol provision. The provisions of paragraph 1 are also applicable to any identical or substantially similar legislation in addition to or replacing such a special regime enacted after 1 January 2007 unless the competent authorities of the States decide otherwise by mutual agreement.

4. It is understood that either Contracting State may rely on the use of generally accepted tax principles with a view to preventing abuse of the Convention. In any case where a Contracting State intends to apply this paragraph, its competent authority shall in advance consult with the competent authority of the other Contracting State.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Ghana tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar vermogenswinsten en het voorkomen van het ontgaan en ontwijken van belasting
Soort
Verdrag
Geldend vanaf
31-12-2017
BWB-id
BWBV0003197
Versie
2017-12-31_0

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