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Article 2 Verdrag tussen het Koninkrijk der Nederlanden en de Kirgizische Republiek tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting

SCOPE OF THE AGREEMENT

1 This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political or administrative subdivisions or local authorities, irrespective of the manner in which they are levied.

2 There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

3 The existing taxes to which the Agreement shall apply are in particular:

a) in the Kyrgyz Republic:

– tax on profits and income of legal persons; and

– income tax on individuals;

(hereinafter referred to as “Kyrgyz tax”);

b) in the Netherlands:

– the income tax (de inkomstenbelasting);

– the wages tax (de loonbelasting);

– the company tax (de vennootschapsbelasting), including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (de Mijnbouwwet);

– the dividend tax (de dividendbelasting);

– the withholding tax (de bronbelasting);

(hereinafter referred to as “Netherlands tax”).

4 The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Kirgizische Republiek tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
Soort
Verdrag
Geldend vanaf
01-01-2025
BWB-id
BWBV0007023
Versie
2025-01-01_0

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