BWBV0001423
Geldig vanaf 11-08-2000
Artikel I
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Portugal 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. It is understood that the term taxes on the total amount of wages or salaries does not include social security premiums.
2. It is understood that this Convention shall also apply to any tax that for the purpose of an EC-directive, -regulation or -convention is considered to be a tax on income, on elements of income, on capital or elements of capital.
3. Shall Portugal introduce a tax similar to the Netherlands tax on capital, the competent Portuguese authority shall inform by diplomatic channel the competent Netherlands authority in order that they may consult each other to reach an agreement on, if and in what way the Convention is to be extended to such tax.
2. It is understood that this Convention shall also apply to any tax that for the purpose of an EC-directive, -regulation or -convention is considered to be a tax on income, on elements of income, on capital or elements of capital.
3. Shall Portugal introduce a tax similar to the Netherlands tax on capital, the competent Portuguese authority shall inform by diplomatic channel the competent Netherlands authority in order that they may consult each other to reach an agreement on, if and in what way the Convention is to be extended to such tax.
- Citeren als
- Art. I
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001423
- Officiële bron
- wetten.overheid.nl