BWBV0001263
Geldig vanaf 02-05-1997
Artikel III
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Kazachstan 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. It is understood that exploration and exploitation rights of natural resources shall be regarded as immovable property situated in the Contracting State the sea bed and sub-soil of which they are related to, and that these rights shall be deemed to pertain to the property of a permanent establishment in that State. Furthermore, it is understood that the aforementioned rights include rights to interests in, or to the benefits of, assets to be produced by such exploration or exploitation.
2. It is understood that the ownership by a resident of a Contracting State of any such rights arising in the other Contracting State and which are deemed, in accordance with the foregoing paragraph, to pertain to the property of a permanent establishment, shall give rise to a permanent establishment in that other State for purposes of application of all of the relevant provisions of the Convention.
2. It is understood that the ownership by a resident of a Contracting State of any such rights arising in the other Contracting State and which are deemed, in accordance with the foregoing paragraph, to pertain to the property of a permanent establishment, shall give rise to a permanent establishment in that other State for purposes of application of all of the relevant provisions of the Convention.
- Citeren als
- Art. III
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001263
- Officiële bron
- wetten.overheid.nl