Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Article 24 Offshore Activities
Geldend
Geldend vanaf 28-12-2008
- Bronpublicatie:
10-10-2005, Trb. 2006, 6 (uitgifte: 18-01-2006, kamerstukken/regelingnummer: -)
- Inwerkingtreding
28-12-2008
- Bronpublicatie inwerkingtreding:
29-12-2008, Trb. 2008, 222 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
The provisions of this Article shall apply notwithstanding any other provisions of this Convention. However, this Article shall not apply where offshore activities of a person constitute for that person a permanent establishment under the provisions of Article 5.
2.
In this Article the term ‘offshore 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 a Contracting State.
3.
An enterprise of a Contracting State which carries on offshore activities in the other Contracting State shall, subject to paragraph 4 of this Article, be deemed to be carrying on, in respect of those activities, business in that other State through a permanent establishment situated therein, unless the offshore activities in question are carried on in the other State for a period or periods not exceeding in the aggregate 30 days in any period of 12 months.
For the purposes of this paragraph:
- a)
where an enterprise carrying on offshore activities in the other Contracting State is associated with another enterprise and that other enterprise continues, as part of the same project, the same offshore 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 — exceed a period of 30 days, then each enterprise shall be deemed to be carrying on its activities for a period exceeding 30 days in a 12 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 ‘offshore 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 or aircraft in international traffic.
5.
A resident of a Contracting State who carries on offshore activities in the other Contracting State, which consist of professional services or other activities of an independent character, shall be deemed to be performing those activities from a permanent establishment in the other Contracting State if the offshore activities in question last for a continuous period of 30 days or more.
6.
Salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment connected with offshore activities carried on through a permanent establishment in the other Contracting State may, to the extent that the employment is exercised offshore in that other State, be taxed in that other State.
7.
Where documentary evidence is produced that tax has been paid in South Africa on the items of income which may be taxed in South Africa according to Article 7 in connection with respectively paragraph 3 and paragraph 5 of this Article, and to paragraph 6 of this Article, the Netherlands shall allow a reduction of its tax which shall be computed in conformity with the rules laid down in paragraph 2 of Article 23.