BWBV0001320
Geldig vanaf 31-12-1997
Artikel VIII
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
It is understood that in the case of wages and salaries paid by an enterprise of a Contracting State the capital of which is wholly or partly owned or controlled, directly or indirectly, by residents of the other Contracting State, such wages and salaries shall be deductible in computing the taxable profits of such enterprise, unless the wages and salaries relate to profits which are exempt from tax. The foregoing sentence shall apply accordingly to wages and salaries when computing the taxable profits of a permanent establishment.
In the case of interest the foregoing will only be applicable if the interest is paid to a company resident of a Contracting State by a company resident of the other Contracting State, in which the firstmentioned company holds directly 100 per cent of the capital.
In the case of interest the foregoing will only be applicable if the interest is paid to a company resident of a Contracting State by a company resident of the other Contracting State, in which the firstmentioned company holds directly 100 per cent of the capital.
- Citeren als
- Art. VIII
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001320
- Officiële bron
- wetten.overheid.nl