Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises:artikel 4

Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises

Article 4

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.

The following principles shall be observed in the application of this Convention:

1.

Where:

a)

an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of another Contracting State, or

b)

the same persons participate directly or indirectly in the management, control or capital of an enterprise of one Contracting State and an enterprise of another Contracting 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.

2.

Where an enterprise of a Contracting State carries on business in another Contracting State through a permanent establishment situated therein, there shall be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.

Deze functie is alleen te gebruiken als je bent ingelogd.