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Article 15 Overeenkomst tussen het Koninkrijk der Nederlanden en de Staat Israël 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

Taxation of income

1 Gains from the alienation of immovable property, as defined in paragraph 2 of Article 7, may be taxed in the State in which such property is situated.

In this paragraph “immovable property” shall include rights – other than shares dealt in on a stock exchange - in a real estate association as such association is defined in the Israeli Land Appreciation Tax Law. The said rights shall be deemed to be situated in the State in which the immovable property giving rise to such capital gain is situated.

2 Gains from the alienation of movable 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 movable property pertaining to a fixed base available to a resident of one of the States in the other State for the purpose of performing professional services, including such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise) or of such a fixed base, may be taxed in the other State.

3 Gains from the alienation of ships and aircraft operated in international traffic, and movable property pertaining to the operation of such ships and 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 9 shall apply.

4 Gains from the alienation of any property other than those mentioned 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 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, provided that such shares or rights are owned by an individual who is a resident of the other State and -

a) who is a national of the first-mentioned State without being a national of the other State, and

b) who has been a resident of the first-mentioned State in the course of the last five years preceding the alienation of the shares or “jouissance” rights, and

c) who in the course of the same period has owned, directly or indirectly, alone or together with his spouse and relatives, at least one-third, as well as alone or together with his spouse more than 7 per cent, of the nominally paid up capital of the said company.

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en de Staat Israël 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
26-07-1996
BWB-id
BWBV0003781
Versie
1996-07-26_0

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