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Article 28 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 Notwithstanding the other provisions of this Convention, a benefit under this Convention shall not be granted in respect of an item of income if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of this Convention.

2 Where a benefit under this Convention is denied to a person under paragraph 1, the competent authority of the Contracting State that would otherwise have granted this benefit shall nevertheless treat that person as being entitled to this benefit, or to different benefits with respect to a specific item of income or capital, if such competent authority, upon request from that person and after consideration of the relevant facts and circumstances, determines that such benefits would have been granted to that person in the absence of the transaction or arrangement referred to in paragraph 1.

3 The competent authority of a Contracting State will consult with the competent authority of the other State before rejecting any benefits based on paragraph 1 or paragraph 2.

4 As long as one of the Contracting States, pursuant to a convention for the avoidance of double taxation concluded between one of the Contracting States and a third State, does formulate the prevention of treaty abuse in a different way than in this Convention, residents of each of the Contracting States can replace the provision of paragraph 1 with the provisions on treaty abuse of the convention between one of the Contracting States and the third State, provided that the latter provisions meet the conditions of Article 7 of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting of November 24, 2016.

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