wetzoeker

Competent authority agreement – Exclusion of tax exempt investment institution 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

With reference to the Convention and the Protocol, signed on 10 March 2008, between the Kingdom of the Netherlands and the Republic of Ghana (hereinafter referred to as the Contracting States) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (hereinafter referred to as the Convention), the competent authorities of the Contracting States have mutually agreed the following:

Application of Article I of the Protocol

With reference to paragraph 3 of Article I of the Protocol to the Convention the competent authorities of the Contracting States have mutually agreed that a company which is treated as a vrijgestelde beleggingsinstelling (tax exempt investment institution) according to Article 6a of the Wet op de Vennootschapsbelasting 1969 (Dutch Corporate Income Tax Act 1969) is considered to be a resident that is subject to a special regime. As a result, such a company shall not be entitled to the benefits of the Convention and the corresponding articles of the Protocol. It is understood that this Competent Authority Agreement shall also apply to any identical or substantially similar special regime enacted in addition to or replacing the said special regime, unless otherwise agreed by the competent authorities of the Contracting States.

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