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Article 25 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 The nationals of a country shall not be subjected in the other country to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other country in the same circumstances are or may be subjected.

2 The term “nationals” means:

(a) in respect of Japan: all individuals possessing the nationality of Japan and all juridical persons created or organized under the laws of Japan and all organizations without juridical personality treated for the purposes of Japanese tax as juridical persons created or organized under the laws of Japan;

(b) in respect of the Netherlands: all individuals possessing the nationality of the Netherlands and all legal persons, partnerships and associations deriving their status as such from the laws in force in the Netherlands.

3 The taxation on a permanent establishment which an enterprise of a country has in the other country shall not be less favourably levied in that other country than the taxation levied on enterprises of that other country carrying on the same activities.

This provision shall not be construed as obliging a country to grant to residents of the other country any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

4 Enterprises of a country, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other country, shall not be subjected in the firstmentioned country to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that first-mentioned country are or may be subjected.

5 In this Article the term “taxation” means taxes of every kind and description.

6 The application of the provisions of this Article shall not be limited by the provisions of Article 1.

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