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Article 3 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) In this Convention, unless the context otherwise requires:

(a) the term “United Kingdom” means Great Britain and Northern Ireland;

(b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe;

(c) the term “State” means the United Kingdom or the Netherlands as the context requires and the term “States” means the United Kingdom and the Netherlands;

(d) the term “national” means:

(i) in relation to the United Kingdom, any Britsh citizen or any Britsh subject not possessing the citizenship of any other Commonwealth country or territory provided he had the right of abode in the United Kingdom at the time of the death or gift or any other material time;

(ii) in relation to the Netherlands, any individual possessing the Netherlands nationality;

(e) the term “tax” means United Kingdom tax or Netherlands tax as the context requires;

(f) the term “person” includes an individual, a company and any other body of persons;

(g) the term “competent authority” means, in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representative and, in the case of the Netherlands, the Minister of Finance or his authorised representative;

(h) the term “gift” means in the United Kingdom a transfer of value other than one made on death and the term “donor” shall be construed accordingly.

(2) As regards the application of the Convention by one of the States any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.

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