BWBV0001257
Geldig vanaf 20-12-1997
Artikel II
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Finland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
1. Where under the provisions of the Agreement a resident of the Netherlands is exempt or entitled to relief from Finnish tax, similar exemption or relief shall be applied to the undistributed estates of deceased persons insofar as one or more of the beneficiaries is a resident of the Netherlands.
2. Insofar as the income or the property of an undistributed estate of a deceased person under the provisions of the Agreement is subject to Finnish tax and accrues to a beneficiary who is a resident of the Netherlands, the Netherlands shall allow a deduction in conformity with sub-paragraph b) or c) of paragraph 2 of Article 23 of the Agreement.
2. Insofar as the income or the property of an undistributed estate of a deceased person under the provisions of the Agreement is subject to Finnish tax and accrues to a beneficiary who is a resident of the Netherlands, the Netherlands shall allow a deduction in conformity with sub-paragraph b) or c) of paragraph 2 of Article 23 of the Agreement.
- Citeren als
- Art. II
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001257
- Officiële bron
- wetten.overheid.nl