BWBV0001547
Geldig vanaf 22-11-2002
Artikel XI
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. Notwithstanding the provisions of subparagraph a) of paragraph 2 of Article 10 (Dividends), the rate of withholding tax provided in that subparagraph shall be lowered to 0% in case the profits out of which the dividends are paid have been effectively taxed at the normal rate for pro-fits tax and the dividends are exempt from tax in the hands of the company receiving such dividends.
2. It is understood that in the case of the Netherlands the term dividends includes income from profit sharing bonds.
2. It is understood that in the case of the Netherlands the term dividends includes income from profit sharing bonds.
- Citeren als
- Art. XI
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001547
- Officiële bron
- wetten.overheid.nl