BWBV0001440
Geldig vanaf 31-12-2024
Artikel 23
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Moldavië 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. The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income or capital which, according to the provisions of this Convention, may be taxed in Moldova.
2. However, where a resident of the Netherlands derives items of income which according to Article 6, Article 7, paragraph 7 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12, paragraphs 1 and 2 of Article 13, Article 14, paragraph 1 of Article 15, paragraph 3 of Article 18, paragraphs 1 (subparagraph a) and 2 (subparagraph a) of Article 19 and paragraph 2 of Article 21 of this Convention may be taxed in Moldova and are included in the basis referred to in paragraph 1, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of Netherlands law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the total amount of the items of income which are exempt from Netherlands tax under those provisions.
3. The provisions of paragraph 2 shall not apply to items of income derived or capital owned by a resident of the Netherlands where Moldova applies the provisions of this Convention to exempt such items of income from tax or applies the provisions of paragraph 2 or 3 of Article 10 or paragraph 2 or 3 of Article 11 or paragraph 2 of Article 12 to such items of income. In such case, the provisions of paragraph 4 shall apply accordingly.
4. Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income or capital which according to paragraph 2 of Article 10, paragraph 2 of Article 11, paragraph 2 of Article 12, paragraph 5 of Article 13, Article 16, Article 17, paragraph 2 of Article 18 and paragraphs 1 and 2 of Article 22 of this Convention may be taxed in Moldova to the extent that these items are included in the basis referred to in paragraph 1. The amount of this deduction shall be equal to the tax paid in Moldova on these items of income or capital, but shall not exceed the amount of the reduction which would be allowed if the items of income or capital so included were the sole items of income or capital which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation.
5. Nothwithstanding the provisions of paragraph 2, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Moldova on items of income which according to Article 7, paragraph 7 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12, Article 14 and paragraph 2 of Article 21 of this Convention may be taxed in Moldova to the extent that these items are included in the basis referred to in paragraph 1, if and insofar as the Netherlands under the provisions of Netherlands law for the avoidance of double taxation allows a deduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this deduction the provisions of paragraph 3 of this Article shall apply accordingly.
6. In Moldova double taxation shall be eliminated as follows:
a) Where a resident of Moldova derives income or owns capital, which in accordance with the provisions of this Convention, may be taxed in the Netherlands, Moldova shall allow: (i) as a deduction from the tax on the income of its resident, an amount equal to the income tax paid in the Netherlands;
(ii) as a deduction from the tax on the capital of its resident, an amount equal to the capital tax paid in the Netherlands.
(i) as a deduction from the tax on the income of its resident, an amount equal to the income tax paid in the Netherlands;
(ii) as a deduction from the tax on the capital of its resident, an amount equal to the capital tax paid in the Netherlands.
Such deduction, in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in the Netherlands.
b) Where in accordance with any provision of this Convention, income derived or capital owned by a resident of Moldova is exempt from tax in Moldova, Moldova may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.
7. The provisions of this Article that require a Contracting State to exempt from income tax or capital tax or that require to provide a deduction or credit equal to the income tax or capital tax paid with respect to income derived or capital owned by a resident of that Contracting State which may be taxed in the other Contracting State according to the provisions of this Convention shall not apply to the extent that such provisions allow taxation by that other Contracting State solely because the income or capital is also income derived or capital owned by a resident of that other Contracting State.
2. However, where a resident of the Netherlands derives items of income which according to Article 6, Article 7, paragraph 7 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12, paragraphs 1 and 2 of Article 13, Article 14, paragraph 1 of Article 15, paragraph 3 of Article 18, paragraphs 1 (subparagraph a) and 2 (subparagraph a) of Article 19 and paragraph 2 of Article 21 of this Convention may be taxed in Moldova and are included in the basis referred to in paragraph 1, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of Netherlands law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the total amount of the items of income which are exempt from Netherlands tax under those provisions.
3. The provisions of paragraph 2 shall not apply to items of income derived or capital owned by a resident of the Netherlands where Moldova applies the provisions of this Convention to exempt such items of income from tax or applies the provisions of paragraph 2 or 3 of Article 10 or paragraph 2 or 3 of Article 11 or paragraph 2 of Article 12 to such items of income. In such case, the provisions of paragraph 4 shall apply accordingly.
4. Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income or capital which according to paragraph 2 of Article 10, paragraph 2 of Article 11, paragraph 2 of Article 12, paragraph 5 of Article 13, Article 16, Article 17, paragraph 2 of Article 18 and paragraphs 1 and 2 of Article 22 of this Convention may be taxed in Moldova to the extent that these items are included in the basis referred to in paragraph 1. The amount of this deduction shall be equal to the tax paid in Moldova on these items of income or capital, but shall not exceed the amount of the reduction which would be allowed if the items of income or capital so included were the sole items of income or capital which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation.
5. Nothwithstanding the provisions of paragraph 2, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Moldova on items of income which according to Article 7, paragraph 7 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12, Article 14 and paragraph 2 of Article 21 of this Convention may be taxed in Moldova to the extent that these items are included in the basis referred to in paragraph 1, if and insofar as the Netherlands under the provisions of Netherlands law for the avoidance of double taxation allows a deduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this deduction the provisions of paragraph 3 of this Article shall apply accordingly.
6. In Moldova double taxation shall be eliminated as follows:
a) Where a resident of Moldova derives income or owns capital, which in accordance with the provisions of this Convention, may be taxed in the Netherlands, Moldova shall allow: (i) as a deduction from the tax on the income of its resident, an amount equal to the income tax paid in the Netherlands;
(ii) as a deduction from the tax on the capital of its resident, an amount equal to the capital tax paid in the Netherlands.
(i) as a deduction from the tax on the income of its resident, an amount equal to the income tax paid in the Netherlands;
(ii) as a deduction from the tax on the capital of its resident, an amount equal to the capital tax paid in the Netherlands.
Such deduction, in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in the Netherlands.
b) Where in accordance with any provision of this Convention, income derived or capital owned by a resident of Moldova is exempt from tax in Moldova, Moldova may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.
7. The provisions of this Article that require a Contracting State to exempt from income tax or capital tax or that require to provide a deduction or credit equal to the income tax or capital tax paid with respect to income derived or capital owned by a resident of that Contracting State which may be taxed in the other Contracting State according to the provisions of this Convention shall not apply to the extent that such provisions allow taxation by that other Contracting State solely because the income or capital is also income derived or capital owned by a resident of that other Contracting State.
- Citeren als
- Art. 23
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001440
- Officiële bron
- wetten.overheid.nl