BWBV0001303
Geldig vanaf 27-08-1998
Artikel 22
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. Immovable property referred to in article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
2. 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 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. Ships and aircraft operated in international traffic and movable property pertaining to the operation of such ships and aircraft, owned by a resident of a Contracting State 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. 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 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. Ships and aircraft operated in international traffic and movable property pertaining to the operation of such ships and aircraft, owned by a resident of a Contracting State 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. 22
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001303
- Officiële bron
- wetten.overheid.nl