BWBV0001195
Geldig vanaf 25-10-1995
Artikel IX
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. It is understood that the provisions of Articles 7 and 14 shall apply to services performed by a resident of a Contracting State in the other Contracting State. Notwithstanding the preceding sentence, in case there is no permanent establishment or fixed base, payments for technical services performed by a resident of a Contracting State in the other Contracting State shall be deemed to be payments to which the provisions subparagraph (a) of paragraph 2 of Article 12 apply.
2. If Vietnam after 1 July 1993 has signed an Agreement for the avoidance of double taxation with a member State of the Organisation for Economic Cooperation and Development which provides for a lower rate (including a zero rate) on payments for technical services as meant in paragraph 1 of this provision then this lower rate will apply to residents of the Netherlands.
2. If Vietnam after 1 July 1993 has signed an Agreement for the avoidance of double taxation with a member State of the Organisation for Economic Cooperation and Development which provides for a lower rate (including a zero rate) on payments for technical services as meant in paragraph 1 of this provision then this lower rate will apply to residents of the Netherlands.
- Citeren als
- Art. IX
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001195
- Officiële bron
- wetten.overheid.nl