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Article 1 Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Suriname tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen en het voorkomen van het ontduiken en ontwijken van belasting

1 This Convention shall apply to persons who are residents of one or both of the Contracting States.

2 For the purposes of this Convention, 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 the purposes of taxation by that State, as the income of a resident of that State.

3 Notwithstanding any other provision of this Convention, a registered collective investment vehicle and a recognized pension funds vehicle established in a Contracting State and which receives income arising in the other Contracting State, may opt not to be treated as a resident of the Contracting State in which it is established and may claim, on behalf of the owners of the beneficial interests in the collective investment vehicle, the tax deductions, refunds or other benefits that would have been available under any Convention to such owners had they received such income directly.

4 A collective investment vehicle may not make a claim under paragraph 3 for tax deductions, refunds or other benefits on behalf of any owner of the beneficial interests in such collective investment vehicle if the owner has itself made an individual claim for benefits with respect to income received by the collective investment vehicle.

5 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.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Suriname tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen en het voorkomen van het ontduiken en ontwijken van belasting
Soort
Verdrag
Geldend vanaf
01-07-2024
BWB-id
BWBV0007067
Versie
2024-07-01_0

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