BWBV0001619
Geldig vanaf 31-12-2003
Artikel 14
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Indonesië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, may be taxed in the State in which such property is situated.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of one of the two States has in the other State or of movable property pertaining to a fixed base available to a resident of one of the two States in the other State for the purpose of performing professional services, including such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise) or of such a fixed base, may be taxed in the other State.
3. Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships and aircraft shall be taxable only in the State of which the enterprise is a resident.
4. Gains from the alienation of any property other than those mentioned in paragraphs 1, 2 and 3, shall be taxable only in the State of which the alienator is a resident.
5. Notwithstanding the provisions of paragraph 4, one of the two States may, in accordance with its own laws, including the interpretation of the term alienation, levy tax on gains derived by an individual who is a resident of the other State from the alienation of shares in, jouissance rights or debt claims on a company whose capital is divided into shares and which, under the laws of the first-mentioned State, is a resident of that State, and from the alienation of part of the rights attached to the said shares, jouissance shares or debt claims, if that individual either alone or with his or her spouse – or one of their relations by blood or marriage in the direct line directly or indirectly holds at least 5 per cent of the issued capital of a particular class of shares in that company. This provision shall apply only if the individual who derives the gains has been a resident of the first-mentioned State in the course of the last ten years preceding the year in which the gains are derived and provided that, at the time he became a resident of the other State, the above-mentioned conditions regarding share ownership in the said company were satisfied.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of one of the two States has in the other State or of movable property pertaining to a fixed base available to a resident of one of the two States in the other State for the purpose of performing professional services, including such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise) or of such a fixed base, may be taxed in the other State.
3. Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships and aircraft shall be taxable only in the State of which the enterprise is a resident.
4. Gains from the alienation of any property other than those mentioned in paragraphs 1, 2 and 3, shall be taxable only in the State of which the alienator is a resident.
5. Notwithstanding the provisions of paragraph 4, one of the two States may, in accordance with its own laws, including the interpretation of the term alienation, levy tax on gains derived by an individual who is a resident of the other State from the alienation of shares in, jouissance rights or debt claims on a company whose capital is divided into shares and which, under the laws of the first-mentioned State, is a resident of that State, and from the alienation of part of the rights attached to the said shares, jouissance shares or debt claims, if that individual either alone or with his or her spouse – or one of their relations by blood or marriage in the direct line directly or indirectly holds at least 5 per cent of the issued capital of a particular class of shares in that company. This provision shall apply only if the individual who derives the gains has been a resident of the first-mentioned State in the course of the last ten years preceding the year in which the gains are derived and provided that, at the time he became a resident of the other State, the above-mentioned conditions regarding share ownership in the said company were satisfied.
- Citeren als
- Art. 14
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001619
- Officiële bron
- wetten.overheid.nl