BWBV0001303
Geldig vanaf 27-08-1998
Artikel 2
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Russische Federatie 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. This Agreement shall apply to taxes on income and on property, imposed in a Contracting State, irrespective on behalf of which authorities in that State or of the manner in which they are levied.
2. There shall be regarded as taxes on income and on property all taxes imposed on total income, on total property, or on elements of income or of property, including taxes on gains from the alienation of movable or immovable property, as well as taxes on the total amounts of wages or salaries.
3. The existing taxes to which the Agreement shall apply are in particular:
a) in the Netherlands: (i) income tax (de inkomstenbelasting),
(ii) wages tax (de loonbelasting),
(iii) company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act of 1810 (de Mijnwet 1810) with respect to concessions issued from 1967, or pursuant to the Netherlands Continental Shelf Mining Act of 1965 (de Mijnwet Continentaal Plat 1965),
(iv) dividend tax (de dividendbelasting),
(v) property tax (de vermogensbelasting), (hereinafter referred to as “Netherlands tax”);
(i) income tax (de inkomstenbelasting),
(ii) wages tax (de loonbelasting),
(iii) company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act of 1810 (de Mijnwet 1810) with respect to concessions issued from 1967, or pursuant to the Netherlands Continental Shelf Mining Act of 1965 (de Mijnwet Continentaal Plat 1965),
(iv) dividend tax (de dividendbelasting),
(v) property tax (de vermogensbelasting),
b) in the Russian Federation, the taxes on income, profits and property imposed in accordance with the following laws of the Russian Federation: (i) “On tax on profits of enterprises and organisations”,
(ii) “On the income tax on individuals”,
(iii) “On tax on property of enterprises”, and
(iv) “On taxes on property of physical persons”, (hereinafter referred to as “Russian tax”).
(i) “On tax on profits of enterprises and organisations”,
(ii) “On the income tax on individuals”,
(iii) “On tax on property of enterprises”, and
(iv) “On taxes on property of physical persons”,
4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.
2. There shall be regarded as taxes on income and on property all taxes imposed on total income, on total property, or on elements of income or of property, including taxes on gains from the alienation of movable or immovable property, as well as taxes on the total amounts of wages or salaries.
3. The existing taxes to which the Agreement shall apply are in particular:
a) in the Netherlands: (i) income tax (de inkomstenbelasting),
(ii) wages tax (de loonbelasting),
(iii) company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act of 1810 (de Mijnwet 1810) with respect to concessions issued from 1967, or pursuant to the Netherlands Continental Shelf Mining Act of 1965 (de Mijnwet Continentaal Plat 1965),
(iv) dividend tax (de dividendbelasting),
(v) property tax (de vermogensbelasting), (hereinafter referred to as “Netherlands tax”);
(i) income tax (de inkomstenbelasting),
(ii) wages tax (de loonbelasting),
(iii) company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act of 1810 (de Mijnwet 1810) with respect to concessions issued from 1967, or pursuant to the Netherlands Continental Shelf Mining Act of 1965 (de Mijnwet Continentaal Plat 1965),
(iv) dividend tax (de dividendbelasting),
(v) property tax (de vermogensbelasting),
b) in the Russian Federation, the taxes on income, profits and property imposed in accordance with the following laws of the Russian Federation: (i) “On tax on profits of enterprises and organisations”,
(ii) “On the income tax on individuals”,
(iii) “On tax on property of enterprises”, and
(iv) “On taxes on property of physical persons”, (hereinafter referred to as “Russian tax”).
(i) “On tax on profits of enterprises and organisations”,
(ii) “On the income tax on individuals”,
(iii) “On tax on property of enterprises”, and
(iv) “On taxes on property of physical persons”,
4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.
- Citeren als
- Art. 2
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001303
- Officiële bron
- wetten.overheid.nl