Convention between the Kingdom of the Netherlands and the Swiss Confederation for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance:Article 23 Continental shelf activities

Convention between the Kingdom of the Netherlands and the Swiss Confederation for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance

Article 23 Continental shelf activities

Geldend

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

1.

The provisions of this Article shall apply notwithstanding any other provisions of this Convention. However, this Article shall not apply where continental shelf activities of a person constitute for that person a permanent establishment under the provisions of Article 5 or a fixed base under the provisions of Article 14.

2.

In this Article the term ‘continental shelf activities’ means activities which are carried on offshore in connection with the exploration or exploitation of the seabed and its subsoil and their natural resources, situated in the Netherlands, in accordance with international law.

3.

An enterprise of Switzerland which carries on continental shelf activities in the Netherlands shall, subject to paragraph 4 of this Article, be deemed to carry on, in respect of those activities, business in the Netherlands through a permanent establishment situated therein, unless the continental shelf activities in question are carried on in the Netherlands for a period or periods of less than in the aggregate 30 days in any twelve month period.

For the purposes of this paragraph:

a)

where an enterprise carrying on continental shelf activities in the Netherlands is associated with another enterprise and that other enterprise continues, as part of the same project, the same continental shelf activities that are or were being carried on by the first-mentioned enterprise, and the aforementioned activities carried on by both enterprises — when added together — constitute a period of at least 30 days, then each enterprise shall be deemed to carry on its activities for a period of at least 30 days in any twelve month period;

b)

an enterprise shall be regarded as associated with another enterprise if one holds directly or indirectly at least one third of the capital of the other enterprise or if a person holds directly or indirectly at least one third of the capital of both enterprises.

4.

However, for the purposes of paragraph 3 of this Article the term ‘continental shelf activities’ shall be deemed not to include:

a)

one or any combination of the activities mentioned in paragraph 4 of Article 5;

b)

towing or anchor handling by ships primarily designed for that purpose and any other activities performed by such ships;

c)

the transport of supplies or personnel by ships, boats or aircraft in international traffic.

5.

A resident of Switzerland who carries on continental shelf activities in the Netherlands which consist of professional services or other activities of an independent character, shall be deemed to perform those activities from a fixed base in the Netherlands if the continental shelf activities in question last for a continuous period of 30 days or more in any twelve month period.

6.

Notwithstanding the second sentence of paragraph 1 of this Article, salaries, wages and other similar remunerations derived by a resident of Switzerland in respect of an employment connected with continental shelf activities carried on through a permanent establishment or a fixed base in the Netherlands may, to the extent that the employment is exercised on its continental shelf and borne by that permanent establishment or a fixed base, be taxed in the Netherlands.

Deze functie is alleen te gebruiken als je bent ingelogd.