Tekst Notawisseling tussen de Nederlandse en de Amerikaanse Regering inzake ontheffing van belastingen met betrekking tot Amerikaanse uitgaven in Nederland voor de gemeenschappelijke defensie
MEMORANDUM ON TAX RELIEF
Recently discussions have been held between the Government of the United States of America and the Government of the Kingdom of the Netherlands on the subject of Netherlands taxation insofar as it may affect expenditures of the Government of the United States for the common defense. These discussions have resulted in certain understandings, which I am pleased to communicate to you as the undertakings of the Government of the Netherlands.
1. Relief will be granted by the Government of the Netherlands to the Government of the United States from Netherlands taxes specified below and to the extent and in the manner there stated. Such tax relief will be applied to all United States expenditures in the Netherlands for equipment, materials, facilities and services for the common defense effort, including expenditures for any foreign aid program of the United States.
The United States expenditures in question consist of expenditures
(a) for equipment, materials, facilities and services purchased in the Netherlands, whether for United States forces, for Netherlands forces, or for the forces of other countries;
(b) for infrastructure facilities in the Netherlands whether to be used multilaterally by NATO forces, by United States forces alone, or by United States forces in conjunction with Netherlands forces;
(c) for any foreign aid program of the Government of the United States.
2. The tax relief in connection with such expenditures will apply to
(a) turnover taxes, and
(b) import taxes and duties on any imported articles, or imported components used in the production of articles, insofar as relief from such taxes and duties would be accorded if the articles were exported from the Netherlands, whether or not they are retained in the Netherlands or are in fact exported.
3. The laws in the Netherlands with regard to social security and other contributions related to the employment of individuals are not affected by this Agreement.
4.
(a) With regard to such expenditures made under contracts concluded with Netherlands suppliers and financed directly by the Government of the United States, the tax relief accorded under this memorandum shall be provided in such manner that payments by the Government of the United States under such contracts shall be net of the duties and taxes specified in paragraph 2.
(b) With respect to infrastructure facilities and any other program for which the Government of the Netherlands act as procuring agency and receives reimbursement in whole or in part from the Government of the United States, such reimbursement will be net of the duties and taxes specified in paragraph 2. Tax relief for such expenditures for infrastructure facilities cannot, however, for technical reasons be realised by means of an exemption from taxes. Therefore, in such cases the applicable taxes will be added to the costs borne by the Government of the Netherlands.
5. With respect to any Netherlands taxes not specifically referred to in this memorandum, which may be found to be applicable to expenditures in the categories embraced in this memorandum, or with respect to any expenditures of the Government of the United States of types not referred to in this memorandum, the two Governments will discuss whether relief from such taxes, or inclusion of such expenditures, would be consistent with the principles underlying this memorandum. If so, the two Governments will agree upon procedures for providing relief from such taxes or inclusion of such expenditures.
6. This memorandum is not intended to affect tax relief provided by the Government of the Netherlands in accordance with existing agreements, such as the Mutual Defense Assistance Agreement of January 27, 1950, nor is it intended that the Agreement signed in London on June 19, 1951, on the status of NATO forces should affect the understandings contained in this memorandum.
7. The relief to be accorded hereunder is applicable to all expenditures of the types covered by this memorandum made after the date of this memorandum.
8. In the event of the Government of the United States considering that any tax imposed in an overseas part of the Kingdom of the Netherlands affects expenditures of the types covered by this memorandum, the Government of the Netherlands will, at the request of the Government of the United States, consult the authorities of the overseas part of the Realm concerned regarding the possibility of obtaining for the Government of the United States appropriate relief similar to that outlined in this memorandum.
The Hague, March 7, 1952.
- Regeling
- Notawisseling tussen de Nederlandse en de Amerikaanse Regering inzake ontheffing van belastingen met betrekking tot Amerikaanse uitgaven in Nederland voor de gemeenschappelijke defensie
- Soort
- Verdrag
- Geldend vanaf
- 07-03-1952
- BWB-id
- BWBV0004809
- Versie
- 1952-03-07_0