Einde inhoudsopgave
Convention between the Government of the Kingdom of the Netherlands and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains
Article 6 Income from immovable property
Geldend
Geldend vanaf 25-12-2010
- Bronpublicatie:
26-09-2008, Trb. 2008, 201 (uitgifte: 31-10-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
25-12-2010
- Bronpublicatie inwerkingtreding:
27-01-2011, Trb. 2011, 7 (uitgifte: 27-01-2011, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2.
The term ‘immovable property’ shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property.
3.
The provisions of paragraph 1 of this Article shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
4.
The provisions of paragraphs 1 and 3 of this Article shall also apply to the income from immovable property of an enterprise.