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 23 Elimination of Double Taxation

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 23 Elimination of Double Taxation

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.

In the case of a resident of the territory referred to in subparagraph 2(a) of Article 2 double taxation shall be avoided as follows:

Where a resident of the territory referred to in subparagraph 2(a) of Article 2 derives income from the other territory, the amount of tax on that income payable in that other territory (but excluding, in the case of a dividend, tax paid in respect of the profits out of which the dividend is paid) and in accordance with the provisions of this Agreement shall be credited against the tax levied in the first-mentioned territory imposed on that resident. The amount of credit, however, shall not exceed the amount of the tax in the first-mentioned territory on that income computed in accordance with its taxation laws and regulations.

2.

In the case of a resident of the territory referred to in subparagraph 2(b) of Article 2, double taxation shall be avoided as follows:

a)

when imposing tax on its residents, this territory may include in the basis upon which such taxes are imposed the items of income which, according to the provisions of this Agreement, may be taxed in the territory referred to in subparagraph 2 (a) of Article 2;

b)

where a resident of the territory referred to in subparagraph 2(b) of Article 2 derives income which, in accordance which this Agreement, may be taxed in the territory referred to in subparagraph 2(a) of Article 2, the first-mentioned territory shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in the other territory. Such deduction shall, however, not exceed that part of the tax, as computed before the deduction is given, which is attributable to the income which according to the provisions of this Agreement may be taxed in the first-mentioned territory;

c)

the provisions of subparagraph b shall not apply, if and insofar as in the territory referred to in subparagraph 2(b) of Article 2 under the provisions of the domestic law for the avoidance of double taxation applicable in that territory, items of income which according to this Agreement may be taxed in the other territory are exempt in the first-mentioned territory. In such case the first-mentioned territory shall exempt such items of income by allowing a reduction of its tax computed in conformity with the provisions of the domestic law for the avoidance of double taxation applicable in the first-mentioned territory.

Deze functie is alleen te gebruiken als je bent ingelogd.