Convention between the Kingdom of the Netherlands and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital:Article 9 Associated enterprises

Convention between the Kingdom of the Netherlands and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital

Article 9 Associated enterprises

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.

Where

a)

an enterprise of one of the States participates directly or indirectly in the management, control or capital of an enterprise of the other State, or

b)

the same persons participate directly or indirectly in the management, control or capital of an enterprise of one of the States and an enterprise of the other State,

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.

Deze functie is alleen te gebruiken als je bent ingelogd.