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Article 1 Verdrag tussen het Koninkrijk der Nederlanden en de Volksrepubliek Bangladesh 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 persons who are residents of one or both of the Contracting States.

2 For the purposes of this Agreement income derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent under the tax law of either Contracting State shall be considered to be income of a resident of a Contracting State but only to the extent that the income is treated, for purposes of taxation by that State, as the income of a resident of that State.

3 In no case shall the provisions of paragraph 2 be construed to affect the right of a Contracting State to tax the residents of that Contracting State.

4 The benefits of Articles 10, 11, 12, 13, 14, 23 and 24 shall not apply to a person who is a Tax Exempt Investment Institution (Vrijgestelde Beleggingsinstelling) for the purposes of the company tax of the Netherlands.

5 The competent authorities of the Contracting States shall by mutual agreement decide to which extent a resident of a Contracting State that is subject to any other special regime shall not be entitled to the benefits of this Agreement.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Volksrepubliek Bangladesh 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
12-03-2024
BWB-id
BWBV0007045
Versie
2024-03-12_0

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