Article 25 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
Elimination of double taxation
1 The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income or capital which, according to the provisions of this Agreement, may be taxed in Malta.
2 Without prejudice to the application of the provisions concerning the compensation of losses in the unilateral regulations for the avoidance of double taxation, the Netherlands shall allow a deduction from the amount of tax computed in conformity with paragraph 1 of this Article equal to such part of that tax which bears the same proportion to the aforesaid tax, as the part of the income or capital which is included in the basis referred to in paragraph 1 of this Article and may be taxed in Malta according to Articles 6 and 7, paragraph 5 of Article 10, paragraph 5 of Article 11, paragraph 3 of Article 12, paragraphs 1 and 2 of Article 14, Article 15, paragraph 1 of Article 16, paragraph 3 of Article 19, Article 20, paragraph 2 of Article 23, and paragraphs 1 and 2 of Article 24 of this Agreement, bears to the total income or capital which forms the basis referred to in paragraph 1 of this Article.
3 Further the Netherlands shall allow a deduction from the tax computed in accordance with the preceding paragraphs of this Article with respect to the items of income which may be taxed in Malta according to paragraph 2 of Article 11, paragraph 2 of Article 12, paragraph 1 of Article 17, Article 18, and paragraph 2 of Article 19 and are included in the basis referred to in paragraph 1 of this Article.
The amount of this deduction shall be the lesser of the following amounts:
(i) the amount equal to the Malta tax;
(ii) the amount of the Netherlands tax which bears the same proportion to the amount of tax computed in conformity with paragraph 1 of this Article, as the amount of the said items of income bears to the amount of income which forms the basis referred to in paragraph 1 of this Article.
4 Notwithstanding the provisions of paragraph 2, the Netherlands shall allow a deduction from the tax computed in accordance with the preceding paragraphs of this Article with respect to income which may be taxed in Malta according to Article 7, if such income is subject in Malta to a special regime as meant in Article 30.
The amount of this deduction shall be the lesser of the following amounts:
(i) the amount equal to the Malta tax;
(ii) the amount of the Netherlands tax which bears the same proportion to the amount of tax computed in conformity with paragraph 1 of this Article, as the amount of the said items of income bears to the amount of income which forms the basis referred to in paragraph 1 of this Article.
5 Where, by reason of special incentive measures designed to promote economic development in Malta, the Malta tax actually levied on interest and royalties (other than royalties in respect of cinematographic films or tapes for television and broadcasting) arising in Malta is lower than the tax Malta may levy according to paragraph 2 of Article 11 and paragraph 2 of Article 12, respectively, then the amount equal to the Malta tax referred to in subparagraph (i) of paragraph 3 on such interest and royalties shall be deemed to be 10 per cent of the gross amount thereof.
6 Subject to the provisions of the law of Malta regarding the allowance of a credit against Malta tax in respect of foreign tax (which shall not affect the general principle hereof) and saving the provisions of paragraph 6, where there is included in a Malta assessment income or capital which, in accordance with the provisions of this Agreement, may be taxed in the Netherlands, the Netherlands tax on such income or capital, as the ease may be, shall be allowed as a credit against the relative Malta tax payable thereon.
7 Where a resident of one of the States derives gains which may be taxed in the other State in accordance with paragraph 5 of Article 14, that other State shall allow a deduction from its tax on such gains to an amount equal to the tax levied in the first-mentioned State on the said gains.
- 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