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Article 11 Overeenkomst tussen het Koninkrijk der Nederlanden en de Staat Israël tot het vermijden van dubbele belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht

TAXING RULES

1 Debts especially secured on any property referred to in Article 5 shall be deducted from the value of that property. Debts, not being especially secured on any property referred to in Article 5, which are represented by the acquisition, conversion, repair or upkeep of any such property, shall be deducted from the value of that property.

2 Subject to paragraph 1, debts pertaining to a permanent establishment of an enterprise or to a fixed base used for the performance of professional services or other independent activities of a similar character, debts pertaining to any business of shipping or air transport, and debts connected with a substantial holding, shall be deducted from the value of the property referred to in Article 6, Article 7, or Article 8, as the case may be.

3 Other debts shall be deducted from the value of property to which Article 9 applies.

4 If a debt exceeds the value of the property from which it is deductible in one of the States, according to paragraphs 1, 2 and 3, the excess shall be deducted from the value of any other property taxable in that State.

5 Any excess still remaining after the deductions referred to in the preceding paragraphs shall be deducted from the value of the property liable to tax in the other State.

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en de Staat Israël tot het vermijden van dubbele belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht
Soort
Verdrag
Geldend vanaf
14-07-1975
BWB-id
BWBV0003325
Versie
1975-07-14_0

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