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Article 3 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

Definitions

1 In this Convention, unless the context otherwise requires:

a) the term “State” means the Netherlands or Israël, as the context requires;

the term “States” means the Netherlands and Israel;

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 sub-soil under the North-Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law;

c) the term “Israel” means the State of Israel and the part of the seabed and sub-soil under the sea over which the State of Israel has sovereign rights in accordance with international law;

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 “competent authority” means:

1. in the Netherlands the Minister of Finance or his authorized representative;

2. in Israel the Minister of Finance or his authorized representative.

2 As regards the application of the Convention 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 Convention.

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