Einde inhoudsopgave
Agreement between the Taipei Representative Office in the Netherlands and the Netherlands Trade and Investment Office in Taipei for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 9 Associated Enterprises
Geldend
Geldend vanaf 08-06-2001. Let op: treedt met terugwerkende kracht in werking vanaf 16-05-2001
- Bronpublicatie:
27-02-2001, Stb. 2001, 213 (uitgifte: 10-05-2001, kamerstukken/regelingnummer: -)
- Inwerkingtreding
08-06-2001, terugwerkend tot: 16-05-2001
- Bronpublicatie inwerkingtreding:
21-05-2001, Stb. 2001, 256 (uitgifte: 01-01-2001, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
1.
Where
- a)
an enterprise of a territory participates directly or indirectly in the management, control or capital of an enterprise of the other territory, or
- b)
the same persons participate directly or indirectly in the management, control or capital of an enterprise of a territory and an enterprise of the other territory,
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
2.
Where the competent authority of a territory includes in the profits of an enterprise of that territory — and taxes accordingly — profits on which an enterprise of the other territory has been charged to tax in that other territory and the profits so included are profits which would have accrued to the enterprise of the first-mentioned territory if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then the competent authority of the other territory shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the territories shall if necessary consult each other.