BWBV0001502
Geldig vanaf 23-04-2002
Artikel 23
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. In the case of the Netherlands, double taxation shall be avoided as follows:
a) The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income which, according to the provisions of this Agreement, may be taxed in Kuwait.
b) However, where a resident of the Netherlands derives items of income which according to Article 6, Article 7, paragraph 5 of Article 10, paragraph 3 of Article 11, paragraph 4 of Article 12, paragraphs 1 and 2 of Article 13, Article 14, paragraph 1 of Article 15, paragraphs 1 (subparagraph a) and 2 (subparagraph a) of Article 19 and paragraph 2 of Article 22 of this Agreement may be taxed in Kuwait and are included in the basis referred to in subparagraph a) of 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.
c) Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income which according to paragraph 2 of Article 10, paragraph 2 of Article 12, paragraph 5 of Article 13, Article 16, Article 17, paragraphs 2 and 3 of Article 18 of this Agreement may be taxed in Kuwait to the extent that these items are included in the basis referred to in subparagraph a of paragraph 1. The amount of this deduction shall be equal to the tax paid in Kuwait on these items of income, but shall not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items of income which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation.
d) Notwithstanding the provisions of subparagraph b of paragraph 1 of this Article, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Kuwait on items of income which according to Article 7, paragraph 5 of Article 10, paragraph 3 of Article 11, paragraph 4 of Article 12, Article 14 and paragraph 2 of Article 22 of this Agreement may be taxed in Kuwait to the extent that these items are included in the basis referred to in subparagraph a of 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 subparagraph c) of paragraph 1 of this Article shall apply accordingly.
2. In the case of Kuwait, double taxation shall be avoided as follows: Where a resident of Kuwait derives income which, in accordance with the provisions of this Agreement, may be taxed in both the Netherlands and Kuwait, Kuwait shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax on income paid in the Netherlands. Such deduction shall not, however, exceed that part of the tax on income, as computed before the deduction is given, which is attributable to the income which may be taxed in the Netherlands.
a) The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income which, according to the provisions of this Agreement, may be taxed in Kuwait.
b) However, where a resident of the Netherlands derives items of income which according to Article 6, Article 7, paragraph 5 of Article 10, paragraph 3 of Article 11, paragraph 4 of Article 12, paragraphs 1 and 2 of Article 13, Article 14, paragraph 1 of Article 15, paragraphs 1 (subparagraph a) and 2 (subparagraph a) of Article 19 and paragraph 2 of Article 22 of this Agreement may be taxed in Kuwait and are included in the basis referred to in subparagraph a) of 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.
c) Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income which according to paragraph 2 of Article 10, paragraph 2 of Article 12, paragraph 5 of Article 13, Article 16, Article 17, paragraphs 2 and 3 of Article 18 of this Agreement may be taxed in Kuwait to the extent that these items are included in the basis referred to in subparagraph a of paragraph 1. The amount of this deduction shall be equal to the tax paid in Kuwait on these items of income, but shall not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items of income which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation.
d) Notwithstanding the provisions of subparagraph b of paragraph 1 of this Article, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Kuwait on items of income which according to Article 7, paragraph 5 of Article 10, paragraph 3 of Article 11, paragraph 4 of Article 12, Article 14 and paragraph 2 of Article 22 of this Agreement may be taxed in Kuwait to the extent that these items are included in the basis referred to in subparagraph a of 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 subparagraph c) of paragraph 1 of this Article shall apply accordingly.
2. In the case of Kuwait, double taxation shall be avoided as follows: Where a resident of Kuwait derives income which, in accordance with the provisions of this Agreement, may be taxed in both the Netherlands and Kuwait, Kuwait shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax on income paid in the Netherlands. Such deduction shall not, however, exceed that part of the tax on income, as computed before the deduction is given, which is attributable to the income which may be taxed in the Netherlands.
- Citeren als
- Art. 23
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001502
- Officiële bron
- wetten.overheid.nl