Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 2 Taxes covered
Geldend
Geldend vanaf 18-03-2003
- Bronpublicatie:
13-02-2002, Trb. 2002, 86 (uitgifte: 24-04-2002, kamerstukken/regelingnummer: -)
- Inwerkingtreding
18-03-2003
- Bronpublicatie inwerkingtreding:
21-03-2003, Trb. 2003, 39 (uitgifte: 21-03-2003, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2.
There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3.
The existing taxes to which the Convention shall apply are in particular:
- a)
in the Netherlands:
- —
de inkomstenbelasting (income tax),
- —
de loonbelasting (wages tax),
- —
de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet l810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat l965 (the Netherlands Continental Shelf Mining Act of 1965),
- —
de dividendbelasting (dividend tax),
(hereinafter referred to as ‘Netherlands tax’);
- b)
in the Republic of Poland:
- (i)
personal income tax, and
- (ii)
corporate income tax,
(hereinafter referred to as ‘Polish tax’).
4.
The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.