Protocol to the Convention between the Kingdom of the Netherlands and the Republic of Benin for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Benin tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
With respect to the Convention concluded between the Kingdom of the Netherlands and the Republic of Benin for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance, the undersigned have agreed that the following provisions shall form an integral part of the Convention.
I. GENERAL
1. It is understood that the provisions of this Convention which are identical or in substance similar to the provisions of the OECD and UN Model Tax Conventions On Income and On Capital shall be interpreted in accordance with the OECD and UN Commentaries thereon at the moment of the application of this Convention.
2. It is recognised that the Convention does not prevent the application of domestic legislation implementing the GloBE Model Rules and associated Commentary or Administrative Guidance in either Contracting State.
II. AD ARTICLE 1
1. Notwithstanding the provisions of Article 1 and Article 22, the benefits of Articles 10, 11, 12, 13, 20 and 21 and the corresponding Articles of this Protocol shall not apply to:
a) a person who is a Tax Exempt Investment Institution (Vrijgestelde Beleggingsinstelling) for the purposes of the company tax of the Netherlands;
b) a person who is a tax exempt investment institution (CNSS or CDCB) for the purposes of the corporate income tax of Benin.
2. 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 Convention.
III. AD ARTICLE 5
Subject to the provisions of Article 7, where in a Contracting State a permanent establishment is deemed to exist under Article 5, paragraph 9, and the activities mentioned in that paragraph are relevant for two taxpayers in that Contracting State being:
a. the person mentioned in that paragraph who is a resident of that Contracting State; and
b. the enterprise of the other Contracting State which is deemed to have the permanent establishment;
the first-mentioned Contracting State shall refrain from making adjustments to the amount of tax on the profits from those activities if the total appropriate arm’s length profits from those activities have been included in a tax return filed in that State.
IV. AD ARTICLES 5, 6, 7 AND 13
It is understood that rights to the exploration and exploitation of natural resources shall be regarded as immovable property located in the Contracting State to whose territorial sea and any area beyond and adjacent to its territorial sea within which that State, in accordance with international law, exercises jurisdiction or sovereign rights, including the seabed and subsoil thereof, these rights apply, and that these rights are regarded as assets of a permanent establishment in that State. Furthermore, it is understood that the aforementioned rights include rights to interests in, or benefits from assets that arise from, that exploration or exploitation.
V. AD ARTICLE 7
In respect of paragraphs 1 and 2 of Article 7, where an enterprise of a Contracting State sells goods or merchandise or carries on business in the other Contracting State through a permanent establishment situated therein, the profits of that permanent establishment shall not be determined on the basis of the total amount received by the enterprise, but shall be determined only on the basis of that portion of the income of the enterprise that is attributable to the actual activity of the permanent establishment in respect of such sales or business.
VI. AD ARTICLE 10
1. The provisions of paragraphs 2 and 3 of Article 10 shall not affect the right of the Netherlands to impose revenue tax in accordance with its laws.
2. The provisions of paragraph 3 of Article 10 shall not apply to dividends paid by or to a person who is a Fiscal Investment Institution or a Tax Exempt Investment Institution (Fiscale Beleggingsinstelling or Vrijgestelde Beleggingsinstelling) for the purpose of the company tax of the Netherlands or by or to a person who is a collective investment vehicle (CNSS or CDCB) for the purpose of the corporate income tax of Benin, respectively.
VII. AD ARTICLES 10 AND 13
It is understood that income received in connection with the (partial) liquidation of a company or a purchase of own shares by a company is treated as income from shares.
VIII AD ARTICLE 23
The competent authorities of the Contracting States may also agree, if necessary contrary to their national legislation, with respect to any agreement reached as a result of a mutual agreement procedure as meant in Article 23 that the State in which there is an additional tax charge as a result of the aforementioned agreement shall not impose any increases, surcharges, interest and costs with respect to this additional tax charge, if the other State in which there is a corresponding reduction of tax as a result of the agreement refrains from the payment of any interest due with respect to such a reduction of tax.
IX. AD ARTICLES 24 and 25
The provisions of Article 24 and Article 25 shall apply accordingly to the income related regulations of the Contracting States.
- Regeling
- Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Benin 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
- 21-05-2026
- BWB-id
- BWBV0007156
- Versie
- 2026-05-21_0