BWBV0001320
Geldig vanaf 31-12-1997
Artikel 2
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Belarus 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 Convention shall apply to taxes on income and on property imposed on behalf of a Contracting State, or of its political subdivisions or local authorities, irrespective 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 property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on property appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
a) in the Netherlands: – de inkomstenbelasting (income tax),
– de loonbelasting (wages tax),
– de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965),
– de dividendbelasting (dividend tax),
– de vermogensbelasting (capital tax), (hereinafter referred to as “Netherlands tax”);
– de inkomstenbelasting (income tax),
– de loonbelasting (wages tax),
– de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965),
– de dividendbelasting (dividend tax),
– de vermogensbelasting (capital tax),
b) in Belarus: – the tax on income and profits of legal persons,
– the income tax on individuals,
– the tax on immovable property,
– the land tax,
– the emergency tax (“Chernobyl tax”). (hereinafter referred to as “Belarus tax”).
– the tax on income and profits of legal persons,
– the income tax on individuals,
– the tax on immovable property,
– the land tax,
– the emergency tax (“Chernobyl tax”).
4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention 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 property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on property appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
a) in the Netherlands: – de inkomstenbelasting (income tax),
– de loonbelasting (wages tax),
– de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965),
– de dividendbelasting (dividend tax),
– de vermogensbelasting (capital tax), (hereinafter referred to as “Netherlands tax”);
– de inkomstenbelasting (income tax),
– de loonbelasting (wages tax),
– de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965),
– de dividendbelasting (dividend tax),
– de vermogensbelasting (capital tax),
b) in Belarus: – the tax on income and profits of legal persons,
– the income tax on individuals,
– the tax on immovable property,
– the land tax,
– the emergency tax (“Chernobyl tax”). (hereinafter referred to as “Belarus tax”).
– the tax on income and profits of legal persons,
– the income tax on individuals,
– the tax on immovable property,
– the land tax,
– the emergency tax (“Chernobyl tax”).
4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention 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
- BWBV0001320
- Officiële bron
- wetten.overheid.nl