Article 3 Overeenkomst tussen het Koninkrijk der Nederlanden en Malta tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
Definitions
1 In this Agreement, unless the context otherwise requires:
a. the term “State” means the Netherlands or Malta, as the contexts requires; the term “States” means the Netherlands and Malta;
b. the term “the Netherlands” comprises the part of the Kingdom of the Netherlands that is situated in Europe and the part of the seabed and its subsoil under the North-Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law;
c. the term “Malta” means the Republic of Malta, and, when used in a geographical sense, means the Island of Malta, the Island of Gozo and the other islands of the Maltese archipelago, including the territorial waters thereof, and any area outside the territorial sea of Malta which, in accordance with international law, has been or may hereafter be designated, under the laws of Malta concerning the Continental Shelf, as an area within which the rights of Malta with respect to the seabed and subsoil and their natural resources may be exercised;
d. the term “person” comprises an individual, a company and any other body of persons;
e. the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
f. the terms “enterprise of one of the States” and “enterprise of the other State” mean respectively an enterprise carried on by a resident of one of the States and an enterprise carried on by a resident of the other State;
g. the term “national” means:
(i) in respect of the Netherlands, any individual possessing the nationality of the Netherlands and any legal person, partnership or association deriving its status as such from the law in force in the Netherlands;
(ii) in respect of Malta, any citizen of Malta as provided for in Chapter III of the Constitution of Malta and in the Maltese Citizenship Act, 1965, and any legal person, partnership or association deriving its status as such from the law in force in Malta;
h. the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in one of the States, except when the ship or aircraft is operated solely between places in the other State;
i. the term “competent authority” means:
(i) in the case of the Netherlands, the Minister of Finance or his authorized representative;
(ii) in the case of Malta, the Minister responsible for finance or his authorized representative.
2 As regards the application of this Agreement by either of the States, any term not otherwise defined shall, unless the context otherwise requires; have the meaning which it has under the laws of that State relating to the taxes which are the subject of this Agreement.
- Regeling
- Overeenkomst tussen het Koninkrijk der Nederlanden en Malta tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
- Soort
- Verdrag
- Geldend vanaf
- 28-03-1999
- BWB-id
- BWBV0003762
- Versie
- 1999-03-28_0