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Article 14 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Japan tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen

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

2 Gains from the alienation of any property (other than immovable property) forming part of the business property of a permanent establishment which an enterprise of a country has in the other country or of any property (other than immovable property) pertaining to a fixed base available to a resident of a country in the other country 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 that other country.

3 Notwithstanding the provisions of paragraph 2, gains derived by a resident of a country from the alienation of ships and aircraft operated in international traffic and any property (other than immovable property) pertaining to the operation of such ships and aircraft shall be taxable only in that country.

4 Gains derived by a resident of a country from the alienation of any property other than those to which the provisions of paragraphs 1 and 2 of this Article apply shall be taxable only in that country.

5 The provisions of paragraph 4 shall not affect the right of a country to levy according to its own laws 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 country, derived by an individual who is a resident of the other country and has been a resident of the first-mentioned country at any time during the five years immediately preceding the alienation of the shares or “jouissance” rights.

Regeling
Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Japan tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen
Soort
Verdrag
Geldend vanaf
16-12-1992
BWB-id
BWBV0004313
Versie
1992-12-16_0

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