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Article 30 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

Special provisions

1 This Agreement is not applicable to companies or other persons which are wholly or partly exempted from tax by a special regime under the laws of either one of the States. It is also not applicable to income from such companies or other persons derived by a resident of the other State, nor to shares, ’jouissance’ rights or interests in such companies or other persons.

2 The provisions of paragraph 1 of this Article are also applicable in case a company or other person is treated under the administrative practice of that State in the same or similar way as a company or person as meant in that paragraph.

3 The competent authorities of the States shall by mutual agreement decide which special regime is meant in the provisions of paragraph 1 of this Article.

The provisions of paragraph 1 are also applicable to any identical or substantially similar legislation in addition to or replacing such a special regime enacted after 1 January 1993 unless the competent authorities of the States decide otherwise by mutual 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

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