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Article 6 Verdrag tussen het Koninkrijk der Nederlanden en het Sultanaat Oman tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

TAXATION OF INCOME

1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

2 The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture (including the breeding and cultivation of fish) and forestry, rights to which the provisions of general law respecting landed property apply. Usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources shall also be considered as “immovable property”. Ships and aircraft shall not be regarded as immovable property.

3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.

4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en het Sultanaat Oman tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
Soort
Verdrag
Geldend vanaf
28-12-2011
BWB-id
BWBV0004163
Versie
2011-12-28_0

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