BWBV0001303
Geldig vanaf 27-08-1998
Artikel 3
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. For the purposes of this Agreement, unless the context otherwise requires:
a) the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands (the Netherlands) or the Russian Federation (Russia), as the context requires; the term “Contracting States” means the Kingdom of the Netherlands (the Netherlands) and the Russian Federation (Russia);
b) “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe as well as its exclusive economic zone as defined in its legislation subject to the 1982 UN Law of the Sea Convention;
c) “the Russian Federation” means its territory as well as its exclusive economic zone and continental shelf as defined in its legislation subject to the 1982 UN Law of the Sea Convention;
d) the term “person” includes an individual, a company and any other body of persons;
e) the term “company” means any body corporate or any entity, association or organisation which is treated as a body corporate or legal entity for tax purposes;
f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively enterpreneurial activities carried on by a resident of a Contracting State and enterpreneurial activities carried on by a resident of the other Contracting State;
g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
h) the term “nationals” means: (i) in relation to the Netherlands, any individual possessing the nationality of the Netherlands;
(ii) in relation to the Russian Federation, any individual possessing its citizenship;
(i) in relation to the Netherlands, any individual possessing the nationality of the Netherlands;
(ii) in relation to the Russian Federation, any individual possessing its citizenship;
i) the term “competent authority” means: (i) in the Netherlands the Minister of Finance or his duly authorised representative;
(ii) in Russia the Ministry of Finance or its authorised representative.
(i) in the Netherlands the Minister of Finance or his duly authorised representative;
(ii) in Russia the Ministry of Finance or its authorised representative.
2. As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State relating to the taxes which are the subject of this Agreement.
a) the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands (the Netherlands) or the Russian Federation (Russia), as the context requires; the term “Contracting States” means the Kingdom of the Netherlands (the Netherlands) and the Russian Federation (Russia);
b) “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe as well as its exclusive economic zone as defined in its legislation subject to the 1982 UN Law of the Sea Convention;
c) “the Russian Federation” means its territory as well as its exclusive economic zone and continental shelf as defined in its legislation subject to the 1982 UN Law of the Sea Convention;
d) the term “person” includes an individual, a company and any other body of persons;
e) the term “company” means any body corporate or any entity, association or organisation which is treated as a body corporate or legal entity for tax purposes;
f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively enterpreneurial activities carried on by a resident of a Contracting State and enterpreneurial activities carried on by a resident of the other Contracting State;
g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
h) the term “nationals” means: (i) in relation to the Netherlands, any individual possessing the nationality of the Netherlands;
(ii) in relation to the Russian Federation, any individual possessing its citizenship;
(i) in relation to the Netherlands, any individual possessing the nationality of the Netherlands;
(ii) in relation to the Russian Federation, any individual possessing its citizenship;
i) the term “competent authority” means: (i) in the Netherlands the Minister of Finance or his duly authorised representative;
(ii) in Russia the Ministry of Finance or its authorised representative.
(i) in the Netherlands the Minister of Finance or his duly authorised representative;
(ii) in Russia the Ministry of Finance or its authorised representative.
2. As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State relating to the taxes which are the subject of this Agreement.
- Citeren als
- Art. 3
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001303
- Officiële bron
- wetten.overheid.nl