BWBV0001502
Geldig vanaf 23-04-2002
Artikel 2
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Staat Koeweit tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries, as well as taxes on capital appreciation.
3. The existing taxes to which this Agreement shall apply are in particular:
a) in the case of the Netherlands: – de inkomstenbelasting (income tax);
– de loonbelasting (wages tax);
– de vennootschapsbelasting (company tax), including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965); and
– de dividendbelasting (dividend tax); (hereinafter referred to as “Netherlands tax”);
– de inkomstenbelasting (income tax);
– de loonbelasting (wages tax);
– de vennootschapsbelasting (company tax), including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965); and
– de dividendbelasting (dividend tax);
b) in the case of Kuwait: – the corporate income tax;
– the contribution from the net profits of the Kuwaiti shareholding companies payable to the Kuwait Foundation for Advancement of Science (KFAS); and
– the Zakat; (hereinafter referred to as “Kuwaiti tax”).
– the corporate income tax;
– the contribution from the net profits of the Kuwaiti shareholding companies payable to the Kuwait Foundation for Advancement of Science (KFAS); and
– the Zakat;
4. This Agreement shall apply also to any identical or substantially similar taxes, which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes, which have been made in their respective taxation laws.
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries, as well as taxes on capital appreciation.
3. The existing taxes to which this Agreement shall apply are in particular:
a) in the case of the Netherlands: – de inkomstenbelasting (income tax);
– de loonbelasting (wages tax);
– de vennootschapsbelasting (company tax), including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965); and
– de dividendbelasting (dividend tax); (hereinafter referred to as “Netherlands tax”);
– de inkomstenbelasting (income tax);
– de loonbelasting (wages tax);
– de vennootschapsbelasting (company tax), including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965); and
– de dividendbelasting (dividend tax);
b) in the case of Kuwait: – the corporate income tax;
– the contribution from the net profits of the Kuwaiti shareholding companies payable to the Kuwait Foundation for Advancement of Science (KFAS); and
– the Zakat; (hereinafter referred to as “Kuwaiti tax”).
– the corporate income tax;
– the contribution from the net profits of the Kuwaiti shareholding companies payable to the Kuwait Foundation for Advancement of Science (KFAS); and
– the Zakat;
4. This Agreement shall apply also to any identical or substantially similar taxes, which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes, which have been made in their respective taxation laws.
- Citeren als
- Art. 2
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001502
- Officiële bron
- wetten.overheid.nl