BWBV0001571
Geldig vanaf 21-02-2003
Artikel II
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
It is understood that if the competent authorities of the Contracting States, in mutual agreement have reached a solution, within the context of the Agreement, for cases in which double taxation or double exemption would occur:
a) as a result of the application of paragraph 2 of Article 3 with respect to the interpretation of a term not defined in the Agreement; or
b) as a result of differences in classification (for example of an element of income or of a person), this solution – after publication thereof by both competent authorities – shall for the application of the Agreement also be binding in other similar cases in the application of the provisions of the Agreement.
a) as a result of the application of paragraph 2 of Article 3 with respect to the interpretation of a term not defined in the Agreement; or
b) as a result of differences in classification (for example of an element of income or of a person), this solution – after publication thereof by both competent authorities – shall for the application of the Agreement also be binding in other similar cases in the application of the provisions of the Agreement.
- Citeren als
- Art. II
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001571
- Officiële bron
- wetten.overheid.nl