BWBV0001263
Geldig vanaf 02-05-1997
Artikel XI
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. If Kazakhstan after 28 April 1995 has signed a Convention for the avoidance of double taxation with a present member State of the Organisation for Economic Co-operation and Development which provides for a lower effective rate on interest or on royalties (including a zero rate) then such lower rate shall automatically apply to residents of the Netherlands.
2. It is understood that the provisions of Articles 11 and 12 shall not apply if the debt-claim in respect of which the interest is paid, respectively if the right or property giving rise to the royalties, was created or assigned mainly for the purpose of taking advantage of these Articles. In case a Contracting State intends to apply this provision, its competent authority shall in advance consult with the competent authority of the other Contracting State.
2. It is understood that the provisions of Articles 11 and 12 shall not apply if the debt-claim in respect of which the interest is paid, respectively if the right or property giving rise to the royalties, was created or assigned mainly for the purpose of taking advantage of these Articles. In case a Contracting State intends to apply this provision, its competent authority shall in advance consult with the competent authority of the other Contracting State.
- Citeren als
- Art. XI
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001263
- Officiële bron
- wetten.overheid.nl