Convention between the Kingdom of the Netherlands and the Hashemite Kingdom of Jordan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 22 Elimination of double taxation
Geldend
Geldend vanaf 16-08-2007
- Bronpublicatie:
30-10-2006, Trb. 2007, 22 (uitgifte: 01-02-2007, kamerstukken/regelingnummer: -)
- Inwerkingtreding
16-08-2007
- Bronpublicatie inwerkingtreding:
06-11-2007, Trb. 2007, 212 (uitgifte: 01-01-2007, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income which, according to the provisions of this Convention, may be taxed in Jordan.
2.
However, where a resident of the Netherlands derives items of income which according to Article 6, Article 7, paragraph 7 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12, paragraphs 1 and 2 of Article 13, Article 14, paragraphs 1 and 3 of Article 15, paragraph 1 of Article 18, paragraphs 1 (subparagraph a) and 2 of Article 19 and paragraph 2 of Article 21 of this Convention may be taxed in Jordan and are included in the basis referred to in paragraph 1, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of Netherlands law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the total amount of the items of income which are exempt from Netherlands tax under those provisions.
3.
Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income which according to paragraph 2 of Article 10, paragraph 2 of Article 11, paragraph 2 of Article 12, paragraph 5 of Article 13, Article 16 and Article 17 of this Convention may be taxed in Jordan to the extent that these items are included in the basis referred to in paragraph 1. The amount of this deduction shall be equal to the tax paid in Jordan on these items of income, but shall not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items of income which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation.
4.
Notwithstanding the provisions of paragraph 2 of this Article, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Jordan on items of income which according to Article 7, paragraph 7 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12, Article 14 and paragraph 2 of Article 21 of this Convention may be taxed in Jordan to the extent that these items are included in the basis referred to in paragraph 1, if and insofar as the Netherlands under the provisions of Netherlands law for the avoidance of double taxation allows a deduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this deduction the provisions of paragraph 3 of this Article shall apply accordingly.
5.
In the case of a resident of Jordan, double taxation shall be avoided as follows:
- a)
Where a resident of Jordan derives income which, in accordance with the provisions of this Convention, may be taxed in the Netherlands, Jordan shall, subject to the provisions of subparagraph b, exempt such income from tax, by allowing a reduction of its tax.
- b)
Where a resident of Jordan derives items of income which, in accordance with the provisions of Articles 10, 11, and 12, may be taxed in the Netherlands, Jordan shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in the Netherlands. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income derived from the Netherlands.