BWBV0001571
Geldig vanaf 21-02-2003
Artikel 24
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Georgië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. The provisions of this Article shall apply only with respect to activities on the Continental Shelf of the Netherlands and prevail over any other provisions of this Agreement. However, this Article shall not apply where such activities of a person constitute for that person a permanent establishment under the provisions of Article 5 or a fixed base under the provisions of Article 14.
2. In this Article the term “activities on the Continental Shelf” means activities which are carried on on the Continental Shelf of the Netherlands in connection with the exploration or exploitation of the sea bed and its sub-soil and their natural resources.
3. An enterprise of a Contracting State which carries on activities on the Continental Shelf shall, subject to paragraph 4 of this Article, be deemed to be carrying on, in respect of those activities, business in the Netherlands through a permanent establishment situated therein, unless the activities on the Continental Shelf are carried on for a period or periods not exceeding in the aggregate 30 days in any period of twelve months.
For the purposes of this paragraph:
a) where an enterprise carrying on activities on the Continental Shelf is associated with another enterprise and that other enterprise continues, as part of the same project, the same activities on the Continental Shelf that are or were being carried on by the first-mentioned enterprise, and the afore-mentioned activities carried on by both enterprises – when added together – exceed a period of 30 days, then each enterprise shall be deemed to be carrying on its activities for a period exceeding 30 days in a twelve months-period;
b) an enterprise shall be regarded as associated with another enterprise if one holds directly or indirectly at least one third of the capital of the other enterprise or if a person holds directly or indirectly at least one third of the capital of both enterprises.
4. However, for the purposes of paragraph 3 of this Article the term “activities on the Continental Shelf” shall be deemed not to include:
a) one or any combination of the activities mentioned in paragraph 4 of Article 5;
b) towing or anchor handling by ships primarily designed for that purpose and any other activities performed by such ships;
c) the transport of supplies or personnel by ships or aircraft in international traffic.
5. A resident of a Contracting State who carries on activities on the Continental Shelf, which consist of professional services or other activities of an independent character, shall be deemed to be performing those activities from a fixed base in the Netherlands if the activities on the Continental Shelf in question last for a continuous period of 30 days or more.
6. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment connected with activities on the Continental Shelf carried on through a permanent establishment in the Netherlands may, to the extent that the employment is exercised on the Continental Shelf, be taxed in the Netherlands.
2. In this Article the term “activities on the Continental Shelf” means activities which are carried on on the Continental Shelf of the Netherlands in connection with the exploration or exploitation of the sea bed and its sub-soil and their natural resources.
3. An enterprise of a Contracting State which carries on activities on the Continental Shelf shall, subject to paragraph 4 of this Article, be deemed to be carrying on, in respect of those activities, business in the Netherlands through a permanent establishment situated therein, unless the activities on the Continental Shelf are carried on for a period or periods not exceeding in the aggregate 30 days in any period of twelve months.
For the purposes of this paragraph:
a) where an enterprise carrying on activities on the Continental Shelf is associated with another enterprise and that other enterprise continues, as part of the same project, the same activities on the Continental Shelf that are or were being carried on by the first-mentioned enterprise, and the afore-mentioned activities carried on by both enterprises – when added together – exceed a period of 30 days, then each enterprise shall be deemed to be carrying on its activities for a period exceeding 30 days in a twelve months-period;
b) an enterprise shall be regarded as associated with another enterprise if one holds directly or indirectly at least one third of the capital of the other enterprise or if a person holds directly or indirectly at least one third of the capital of both enterprises.
4. However, for the purposes of paragraph 3 of this Article the term “activities on the Continental Shelf” shall be deemed not to include:
a) one or any combination of the activities mentioned in paragraph 4 of Article 5;
b) towing or anchor handling by ships primarily designed for that purpose and any other activities performed by such ships;
c) the transport of supplies or personnel by ships or aircraft in international traffic.
5. A resident of a Contracting State who carries on activities on the Continental Shelf, which consist of professional services or other activities of an independent character, shall be deemed to be performing those activities from a fixed base in the Netherlands if the activities on the Continental Shelf in question last for a continuous period of 30 days or more.
6. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment connected with activities on the Continental Shelf carried on through a permanent establishment in the Netherlands may, to the extent that the employment is exercised on the Continental Shelf, be taxed in the Netherlands.
- Citeren als
- Art. 24
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001571
- Officiële bron
- wetten.overheid.nl