Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of Ghana for the Elimination of Double Taxation with respect to Taxes on Income and on Capital Gains and the Prevention of Tax Evasion and Avoidance
Article 2 Taxes covered
Geldend
Geldend vanaf 12-11-2008
- Bronpublicatie:
10-03-2008, Trb. 2008, 109 (uitgifte: 23-05-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
12-11-2008
- Bronpublicatie inwerkingtreding:
27-11-2008, Trb. 2008, 217 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
This Convention shall apply to taxes on income and on capital gains 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 and on capital gains all taxes imposed on total income, and on total capital gains 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.
3.
The existing taxes to which the Convention shall apply are in particular:
- a)
in the Netherlands:
- —
de inkomstenbelasting (income tax);
- —
de loonbelasting (wages tax);
- —
de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnbouwwet (the Mining Act);
- —
de dividendbelasting (dividend tax);
(hereinafter referred to as ‘Netherlands tax’);
- b)
in the Republic of Ghana:
- —
the income tax; and
- —
the capital gains tax;
(hereinafter referred to as ‘Ghana tax’).
4.
The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention 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.