BWBV0001195
Geldig vanaf 25-10-1995
Artikel 2
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Socialistische Republiek Vietnam tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
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:
a) in Vietnam: i) the personal income tax;
ii) the profit tax;
iii) the profit remittance tax; (hereinafter referred to as “Vietnamese tax”);
i) the personal income tax;
ii) the profit tax;
iii) the profit remittance tax;
b) in the Netherlands: i) the income tax;
ii) the wages tax;
iii) the company tax including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act of 1810 with respect to concessions issued from 1967, or pursuant to the Netherlands Continental Shelf Mining Act of 1965;
iv) the dividend tax; (hereinafter referred to as “Netherlands tax”).
i) the income tax;
ii) the wages tax;
iii) the company tax including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act of 1810 with respect to concessions issued from 1967, or pursuant to the Netherlands Continental Shelf Mining Act of 1965;
iv) the dividend tax;
4. The Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of important changes which have been made in their respective taxation laws.
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:
a) in Vietnam: i) the personal income tax;
ii) the profit tax;
iii) the profit remittance tax; (hereinafter referred to as “Vietnamese tax”);
i) the personal income tax;
ii) the profit tax;
iii) the profit remittance tax;
b) in the Netherlands: i) the income tax;
ii) the wages tax;
iii) the company tax including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act of 1810 with respect to concessions issued from 1967, or pursuant to the Netherlands Continental Shelf Mining Act of 1965;
iv) the dividend tax; (hereinafter referred to as “Netherlands tax”).
i) the income tax;
ii) the wages tax;
iii) the company tax including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act of 1810 with respect to concessions issued from 1967, or pursuant to the Netherlands Continental Shelf Mining Act of 1965;
iv) the dividend tax;
4. The Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of important changes which have been made in their respective taxation laws.
- Citeren als
- Art. 2
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001195
- Officiële bron
- wetten.overheid.nl