BWBV0001356
Geldig vanaf 29-07-1999
Artikel 23
Verdrag tussen het Koninkrijk der Nederlanden en Roemenië 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. Capital represented by immovable property referred to 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. Capital represented by 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 by 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. Capital represented by ships, aircraft and railway vehicles operated in international traffic and by movable property pertaining to the operation of such ships, aircraft and railway vehicles, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. For the purposes of this paragraph the provisions of paragraph 2 of Article 8 shall apply.
4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
2. Capital represented by 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 by 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. Capital represented by ships, aircraft and railway vehicles operated in international traffic and by movable property pertaining to the operation of such ships, aircraft and railway vehicles, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. For the purposes of this paragraph the provisions of paragraph 2 of Article 8 shall apply.
4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
- Citeren als
- Art. 23
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001356
- Officiële bron
- wetten.overheid.nl