BWBV0001145
Geldig vanaf 29-01-1995
Artikel XI
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Letland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belasting naar het inkomen en naar het vermogen; Letland, 14-03-1994
1. Payments received as a consideration for technical services, including studies or surveys of a scientific, geological or technical nature, or for engineering contracts including blueprints related thereto, or for consultancy or supervisory services shall be deemed not to be payments received as a consideration for information concerning industrial, commercial or scientific experience, except to the extent that the amounts of such payments are based on production, sales, performance, profits or any other similar basis related to the use of the said information.
2. It is understood that the term "royalties" shall be deemed not to include payments for the use of drilling rigs, or similar purpose equipment, used for the exploration for or the extraction of hydrocarbons.
2. It is understood that the term "royalties" shall be deemed not to include payments for the use of drilling rigs, or similar purpose equipment, used for the exploration for or the extraction of hydrocarbons.
- Citeren als
- Art. XI
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001145
- Officiële bron
- wetten.overheid.nl