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IV 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

1 Nothing in that Article shall affect the operation of any law of either State relating to the calculation of income and the computation of profits from life-insurance, provided that if the relevant laws in force in that State at the date of signature of the Convention are varied (otherwise than in minor respects so as not to affect its general character) the competent authorities of the States shall consult with each other with a view to agreeing to any amendment of this provision that may be appropriate.

2 Notwithstanding the provisions of Article 7, an enterprise of one of the States that carries on a business of any form of insurance, other than life insurance, and that derives income or profits from the other State in the form of premiums paid for the insurance of risks situated in that other State, may to that extent be taxed in the other State in accordance with the law of that other State relating specifically to the taxation of any person who carries on such business. However the amount of the income or profits so derived shall not exceed 10 per cent of the gross amounts receivable from carrying on such business, other than where the income or profits so derived are attributable to a permanent establishment of an enterprise of the first-mentioned State, in which case the provisions of Article 7 shall apply. The first-mentioned State shall allow a deduction or a credit of the tax levied on such income or profits in the other State in accordance with the provisions of paragraph 3 or 5 of Article 22, as the case may be. The provisions of this paragraph shall not apply to income or profits from a contract of reinsurance entered into between two enterprises resident of the Netherlands, except where the enterprise paying the reinsurance premium has a permanent establishment in New Zealand and that premium is deductible in determining the taxable profits of that permanent establishment.

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