Article 3 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 For the purposes of this Convention, unless the context otherwise requires:
a) the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands, in respect of Curaçao, or Suriname, as the context requires;
b) the term “Curaçao” means the part of the Kingdom of the Netherlands which is situated in the Caribbean Sea and consists of the territory of Curaçao including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights, but excluding the parts thereof relating to Aruba and Bonaire;
c) the term “Suriname” means the Republic of Suriname, which consists of the entire territory on the South American continent, including the territorial waters, the exclusive economic zone and that part of the seabed and its subsoil (continental shelf) situated under the Atlantic Ocean beyond the territorial sea, in so far as the Republic of Suriname may exercise sovereign rights for the purpose of exploration, the exploitation of natural resources and other economic activities, including the installations and other structures that are present in, on or above that area for the purpose of exploration and prospecting for and the exploitation of natural resources and other economic activities;
d) the term “person” includes an individual, a company and any other body of persons that is treated as an entity for tax purposes;
e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
f) the term “enterprise” applies to the carrying on of any business;
g) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
i) the term “competent authority” means:
(i) in the case of Curaçao, the Minister of Finance (Minister van Financiën) of Curaçao or his authorized representative;
(ii) in the case of Suriname, the Minister of Finance and Planning (Minister van Financiën en Planning) or his authorized representative;
j) the term “national”, in relation to a Contracting State, means:
(i) any individual possessing the nationality or citizenship of that Contracting State; and
(ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State;
k) the term “business” includes the performance of professional services and of other activities of an independent character;
l) the term “recognized pension fund” of a State means an entity or arrangement established in that State that is treated as a separate person under the taxation laws of that State and:
1°. that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that State or one of its political subdivisions or local authorities;
or
2°. that is established and operated exclusively or almost exclusively to invest funds for the benefit of
(i) entities or arrangements referred to in subdivision 1⁰; or
(ii) entities that, under a comprehensive double taxation regime between their State of residence and the State where the benefits are claimed under this Convention or under a multilateral agreement to which the State of residence and the State where the benefits are claimed are parties, are recognized as a pension fund and would be entitled to benefits equal to or more favorable than the benefits under this Convention;
m) the term “registered collective investment vehicle” means:
in the case of Curaçao, a collective investment vehicle that is registered with the Central Bank of Curaçao and Sint Maarten (Centrale Bank van Curaçao en Sint Maarten) listed in Section I of the Register for Investment Institutions and Administrators (Afdeling I van het Register voor beleggingsinstellingen en administrateurs) as mentioned in Article 24 of the National Ordinance on the Supervision of Investment Institutions and Administrators (Landsverordening toezicht beleggingsinstellingen en administrateurs).
2 As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires or the competent authorities agree to a different meaning pursuant to the provisions of Article 24, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that 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