Agreement between the Kingdom of the Netherlands and the Sultanate of Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income:artikel 2

Agreement between the Kingdom of the Netherlands and the Sultanate of Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Article 2 Taxes covered

Geldend

Documentgegevens:

Geldend vanaf 28-12-2011

Bronpublicatie:: 05-10-2009, Trb. 2010, 181 (uitgifte: 17-06-2010, kamerstukken/regelingnummer: -)
Inwerkingtreding: 28-12-2011
Bronpublicatie inwerkingtreding:: 22-12-2011, Trb. 2011, 265 (uitgifte: 22-12-2011, kamerstukken/regelingnummer: -)
Vakgebied(en): Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen

1.

This Agreement 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 Agreement shall apply are in particular:

a)

in the Netherlands:

(i): the income tax (inkomstenbelasting);
(ii): the wages tax (loonbelasting);
(iii): the company income tax (vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (Mijnbouwwet);
(iv): the dividend tax (dividendbelasting);

(hereinafter referred to as ‘Netherlands tax’);

b)

in the case of the Sultanate of Oman:

(i): the company income tax imposed under Royal Decree No. 47/198 1 as amended; and
(ii): the profit tax on establishments imposed under Royal Decree No. 77/1989 as amended;

(hereinafter referred to as ‘Omani tax’)

4.

The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement 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 that have been made in their respective taxation laws.