BWBV0001547
Geldig vanaf 22-11-2002
Artikel 24
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Armenië tot het vermijden van dubbele 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 Armenia.
2. However, where a resident of the Netherlands derives items of income or owns items of capital which according to Article 6 (Income from immovable property), Article 7 (Business profits), paragraph 6 of Article 10 (Dividends), paragraph 6 of Article 11 (Interest), paragraph 5 of Article 12 (Royalties), paragraphs 1 and 2 of Article 13 (Capital gains), paragraph 1 of Article 14 (Independent personal services), paragraph 1 of Article 15 (Dependent personal services), paragraph 3 of Article 18 (Pensions, annuities and social security payments), paragraphs 1 (subparagraph a) and 2 (subparagraph a) of Article 19 (Government service) and paragraph 2 of Article 22 (Other income) of this Convention may be taxed in Armenia 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. Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income or capital which according to subparagraph b of paragraph 2 of Article 10 (Dividends), paragraph 2 of Article 11 (Interest), paragraph 2 of Article 12 (Royalties), paragraph 5 of Article 13 (Capital gains), Article 16 (Directors' fees), Article 17 (Artistes and sportsmen), paragraph 2 of Article 18 (Pensions, annuities and social security payments) and paragraphs 1 and 2 of Article 23 (Capital) of this Convention may be taxed in Armenia 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 Armenia 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.
4. Notwithstanding the provisions of paragraph 2, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Armenia on items of income which according to Article 7 (Business profits), paragraph 6 of Article 10 (Dividends), paragraph 6 of Article 11 (Interest), paragraph 5 of Article 12 (Royalties), paragraph 1 of Article 14 (Independent personal services) and paragraph 2 of Article 22 (Other income) of this Convention may be taxed in Armenia 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.
5. In Armenia double taxation shall be eliminated as follows:
a) where a resident of Armenia derives income or owns capital which, in accordance with the provisions of this Convention may be taxed in the Netherlands, Armenia shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the Netherlands;
(ii) as a deduction from the tax on the capital of that resident, 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;
(i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the Netherlands;
(ii) as a deduction from the tax on the capital of that resident, amount equal to the capital tax paid in the Netherlands.
b) where in accordance with any provision of this Convention, income derived or capital owned by a resident of Armenia is exempt from tax in Armenia, Armenia 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.
2. However, where a resident of the Netherlands derives items of income or owns items of capital which according to Article 6 (Income from immovable property), Article 7 (Business profits), paragraph 6 of Article 10 (Dividends), paragraph 6 of Article 11 (Interest), paragraph 5 of Article 12 (Royalties), paragraphs 1 and 2 of Article 13 (Capital gains), paragraph 1 of Article 14 (Independent personal services), paragraph 1 of Article 15 (Dependent personal services), paragraph 3 of Article 18 (Pensions, annuities and social security payments), paragraphs 1 (subparagraph a) and 2 (subparagraph a) of Article 19 (Government service) and paragraph 2 of Article 22 (Other income) of this Convention may be taxed in Armenia 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. Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income or capital which according to subparagraph b of paragraph 2 of Article 10 (Dividends), paragraph 2 of Article 11 (Interest), paragraph 2 of Article 12 (Royalties), paragraph 5 of Article 13 (Capital gains), Article 16 (Directors' fees), Article 17 (Artistes and sportsmen), paragraph 2 of Article 18 (Pensions, annuities and social security payments) and paragraphs 1 and 2 of Article 23 (Capital) of this Convention may be taxed in Armenia 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 Armenia 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.
4. Notwithstanding the provisions of paragraph 2, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Armenia on items of income which according to Article 7 (Business profits), paragraph 6 of Article 10 (Dividends), paragraph 6 of Article 11 (Interest), paragraph 5 of Article 12 (Royalties), paragraph 1 of Article 14 (Independent personal services) and paragraph 2 of Article 22 (Other income) of this Convention may be taxed in Armenia 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.
5. In Armenia double taxation shall be eliminated as follows:
a) where a resident of Armenia derives income or owns capital which, in accordance with the provisions of this Convention may be taxed in the Netherlands, Armenia shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the Netherlands;
(ii) as a deduction from the tax on the capital of that resident, 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;
(i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the Netherlands;
(ii) as a deduction from the tax on the capital of that resident, amount equal to the capital tax paid in the Netherlands.
b) where in accordance with any provision of this Convention, income derived or capital owned by a resident of Armenia is exempt from tax in Armenia, Armenia 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.
- Citeren als
- Art. 24
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001547
- Officiële bron
- wetten.overheid.nl