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Article 13 Overeenkomst tussen het Koninkrijk der Nederlanden en het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht en van schenkingen

(1) Where one of the States imposes tax in connection with any event by reference to any property which the other State may tax in accordance with Article 5, 6 or 7, the former State shall allow against so much of its tax (as otherwise computed) as is attributable to such property a credit (not exceeding the amount of tax so attributable) equal to so much of the tax imposed in the other State in connection with the same event as is attributable to such property.

(2) Subject to paragraph (3) of this Article, where both States impose tax in connection with any event by reference to any property not being property referred to in Article 5, 6 or 7, the State which imposes tax by virtue of paragraph (1) of Article 11, shall allow against so much of its tax (as otherwise computed) as is attributable to such property a credit (not exceeding the amount of the tax so attributable) equal to so much of the tax imposed in the other State by virtue of Article 8 in connection with the same event as is attributable to such property.

(3) Where by virtue of paragraph (2) of Article 11 the United Kingdom imposes tax in connection with any event by reference to any property comprised in a settlement not being property referred to in Article 5, 6 or 7, the United Kingdom shall allow against so much of its tax (as otherwise computed) as is attributable to such property a credit (not exceeding the amount of the tax so attributable) equal to so much of the tax imposed in the Netherlands in connection with the same event as is attributable to such property.

(4) For the purposes of this Article,

(a) the tax attributable to any property imposed in one of the States is tax as reduced by the amount of any credit allowed by that State in respect of tax attributable to that property imposed in a territory other than one of the States;

(b) where tax is imposed on the death of a person by reason of a gift made within 7 years preceding the death, whether in consequence of the fact that the gift is deemed to be derived from his estate or otherwise with respect to that gift, that tax shall be treated as if it were imposed in connection with that gift;

(c) tax is imposed in one of the States if it is chargeable under the law of that State and duly paid.

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht en van schenkingen
Soort
Verdrag
Geldend vanaf
03-06-1996
BWB-id
BWBV0003530
Versie
1996-06-03_0

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