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I Verdrag tussen het Koninkrijk der Nederlanden en de Zwitserse Bondsstaat tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting

1 In case an item of income is derived from a Contracting State through an entity that is fiscally transparent under the laws of either Contracting State and is organised in one of the Contracting States or in a third State, the first-mentioned State shall grant the benefits of the Convention with respect to that item of income to the person that is a resident of the other Contracting State according to the laws of that other State, to the extent that that person is taxed for that item of income and satisfies any other conditions specified in the Convention.

2 Notwithstanding the provision of paragraph 1, in case an item of income is derived from a Contracting State through an entity that is fiscally not transparent under the laws of that State and is organised in that State, that Contracting State shall not grant the benefits of the Convention with respect to that item of income.

3 Notwithstanding the provision of paragraph 1, in case an item of income is derived from a Contracting State through an entity that is fiscally transparent under the laws of that State and is organised in that State or in a third State, that Contracting State shall grant the benefits of the Convention with respect to that item of income to a resident of the other Contracting State, provided that item would have been exempt from tax under the laws of that other State, if it had been directly derived by that resident, and that resident satisfies any other conditions specified in the Convention.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Zwitserse Bondsstaat tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
Soort
Verdrag
Geldend vanaf
30-11-2020
BWB-id
BWBV0004082
Versie
2020-11-30_0

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