BWBV0001571
Geldig vanaf 21-02-2003
Artikel I
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. It is understood that in the case of Georgia the term “company” includes an enterprise which is treated as a body corporate for tax purposes.
2. In case an entity that is treated as a body corporate for tax purposes is liable as such to tax in a Contracting State, but the income of that entity is taxed in the other Contracting State as income of the participants in that entity, the competent authorities shall take such measures that on the one hand no double taxation remains, but on the other hand it is prevented that merely as a result of application of the Agreement income is (partly) not subject to tax.
2. In case an entity that is treated as a body corporate for tax purposes is liable as such to tax in a Contracting State, but the income of that entity is taxed in the other Contracting State as income of the participants in that entity, the competent authorities shall take such measures that on the one hand no double taxation remains, but on the other hand it is prevented that merely as a result of application of the Agreement income is (partly) not subject to tax.
- Citeren als
- Art. I
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001571
- Officiële bron
- wetten.overheid.nl