BWBV0001320
Geldig vanaf 31-12-1997
Artikel 22
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. Property represented by 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. Property represented by property – other than immovable 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 by property – other than immovable 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. Property represented by ships and aircraft operated in international traffic and by property – other than immovable property – pertaining to the operation of such ships and aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
4. All other elements of property of a resident of a Contracting State shall be taxable only in that State.
2. Property represented by property – other than immovable 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 by property – other than immovable 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. Property represented by ships and aircraft operated in international traffic and by property – other than immovable property – pertaining to the operation of such ships and aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
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
- BWBV0001320
- Officiële bron
- wetten.overheid.nl