BWBV0001259
Geldig vanaf 02-11-1996
Artikel 23
Verdrag tussen het Koninkrijk der Nederlanden en Oekraïne tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen en het voorkomen van het ontduiken en ontwijken van belasting
1. Property represented by immovable property referred to in Article 6 of this Convention, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
2. Property represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.
3. Property represented by ships, boats and aircraft operated in international traffic by an enterprise of a Contracting State and by movable property pertaining to the operation of such ships, boats and aircraft, shall be taxable only in that State.
4. All other elements of property of a resident of a Contracting State shall be taxable only in that State.
2. Property represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.
3. Property represented by ships, boats and aircraft operated in international traffic by an enterprise of a Contracting State and by movable property pertaining to the operation of such ships, boats and aircraft, shall be taxable only in that State.
4. All other elements of property of a resident of a Contracting State shall be taxable only in that State.
- Citeren als
- Art. 23
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001259
- Officiële bron
- wetten.overheid.nl