BWBV0001578
Geldig vanaf 30-04-2022
Artikel I
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Polen tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
It is understood that if the competent authorities of the Contracting States, in mutual agreement have reached a solution, within the context of the Convention, 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 Convention; or
b) as a result of differences in qualification (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 Convention also be binding in other similar cases.
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 Convention; or
b) as a result of differences in qualification (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 Convention also be binding in other similar cases.
- Citeren als
- Art. I
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001578
- Officiële bron
- wetten.overheid.nl