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Article 13 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Nieuw-Zeeland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

TAXATION OF INCOME

1 Income or gains derived by a resident of one of the States from the alienation of real property referred to in Article 6 and situated in the other State may be taxed in that other State.

2 Income or gains from the alienation of personal property forming part of the business property of a permanent establishment which an enterprise of one of the States has in the other State or of personal property pertaining to a fixed base available to a resident of one of the States in the other State for the purpose of performing independent personal services, including such income or gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.

3 Income or gains from the alienation of ships or aircraft operated in international traffic or personal property pertaining to the operation of such ships or aircraft, shall be taxable only in the State in which the place of effective management of the enterprise is situated. For the purposes of this paragraph the provisions of paragraph 2 of Article 8 shall apply.

4 Income or gains from the alienation of any property other than that referred to in paragraphs 1,2 and 3, shall be taxable only in the State of which the alienator is a resident.

5 The provisions of paragraph 4 shall not affect the right of each of the States to levy according to its own law a tax on income or gains from the alienation of shares or “jouissance” rights in a company, the capital of which is wholly or partly divided into shares and which is a resident of that State, derived by an individual who is a resident of the other State and has been a resident of the firstmentioned State at any time within the five years immediately preceding the alienation of the shares or “jouissance” rights.

Regeling
Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Nieuw-Zeeland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
Soort
Verdrag
Geldend vanaf
22-08-2004
BWB-id
BWBV0003761
Versie
2004-08-22_0

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