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Protocol 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

At the signing of the Convention between the Government of the Kingdom of the Netherlands and the Government of Japan for the Avoidance of Double Taxation with respect to Taxes on Income, the undersigned have agreed upon the following provisions which shall form an integral part of the said Convention:

1. Without prejudice to the position of the Government of Japan concerning the status under international law of the continental shelf, it is understood that the taxation by the Netherlands on income derived by a resident of Japan from or in connection with the exploration for and exploitation of subsoil mineral resources in the submarine areas of the continental shelf under the North Sea and adjacent to the Netherlands is not in contravention of the Convention; taxation on such income would be subject to the rules contained in the Convention.

2. With reference to Articles 13 and 14 of the Convention, it is understood that, in respect of the question whether a payment is to be treated according to Article 13 or according to Article 14, Article 14 applies only to the gains from a genuine alienation of a patent or similar property without leaving the alienator any right on that property.

3. With reference to paragraph 2 of Article 24 of the Convention, it is understood that, in so far as the Netherlands income tax or company tax is concerned, the basis mentioned in that paragraph is the gross income or profits in terms of the Netherlands income tax law or company tax law, respectively.

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