BWBV0001578
Geldig vanaf 30-04-2022
Artikel V
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
1. The provisions of subparagraph b) of paragraph 2 of Article 10 shall not apply to dividends paid by or to a person who is a Fiscal Investment Institution (Fiscale Beleggingsinstelling) for the purposes of the company tax of the Netherlands or by or to a person who is an open ended investment fund, exempt for the purpose of the corporate income tax in Poland, respectively.
2. It is understood that income received in connection with the (partial) liquidation of a company or a purchase of own shares by a company is treated as income from shares.
3. It is understood that income received in connection with distributions on certificates or participating units of an investment fund is treated as income from shares.
2. It is understood that income received in connection with the (partial) liquidation of a company or a purchase of own shares by a company is treated as income from shares.
3. It is understood that income received in connection with distributions on certificates or participating units of an investment fund is treated as income from shares.
- Citeren als
- Art. V
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001578
- Officiële bron
- wetten.overheid.nl