BWBV0001619
Geldig vanaf 31-12-2003
Artikel 3
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. In this Agreement, unless the context otherwise requires:
a) the terms “one of the two States” and “the other State” mean Indonesia or the Netherlands, as the context requires; the term “the two States” means Indonesia and the Netherlands;
b) the term “the Netherlands” comprises the part of the Kingdom of the Netherlands that is situated in Europe and the part of the seabed and its sub-soil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law;
c) the term “Indonesia” comprises the territory of the Republic of Indonesia as defined in its laws, and parts of the continental shelf and adjacent seas over which the Republic of Indonesia has sovereignty, sovereign rights or jurisdiction in accordance with international law;
d) the term “person” comprises an individual, a company and any other body of persons;
e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
f) the terms “enterprise of one of the two States” and “enterprise of the other State” mean respectively an enterprise carried on by a resident of one of the two States and an enterprise carried on by a resident of the other State;
g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of one of the two States, except when the ship or aircraft is operated solely between places in the other State;
h) the term “nationals” means: 1. all individuals possessing the nationality of one of the two States;
2. all legal persons, partnerships and associations deriving their status as such from the laws in force in one of the two States;
1. all individuals possessing the nationality of one of the two States;
2. all legal persons, partnerships and associations deriving their status as such from the laws in force in one of the two States;
(i) the term “competent authority” means: 1. in the Netherlands, the Minister of Finance or his duly authorized representative.
2. in Indonesia, the Minister of Finance or his duly authorized representative;
1. in the Netherlands, the Minister of Finance or his duly authorized representative.
2. in Indonesia, the Minister of Finance or his duly authorized representative;
2. As regards the application of the Agreement at any time by one of the two States, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State for the purpose of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
a) the terms “one of the two States” and “the other State” mean Indonesia or the Netherlands, as the context requires; the term “the two States” means Indonesia and the Netherlands;
b) the term “the Netherlands” comprises the part of the Kingdom of the Netherlands that is situated in Europe and the part of the seabed and its sub-soil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law;
c) the term “Indonesia” comprises the territory of the Republic of Indonesia as defined in its laws, and parts of the continental shelf and adjacent seas over which the Republic of Indonesia has sovereignty, sovereign rights or jurisdiction in accordance with international law;
d) the term “person” comprises an individual, a company and any other body of persons;
e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
f) the terms “enterprise of one of the two States” and “enterprise of the other State” mean respectively an enterprise carried on by a resident of one of the two States and an enterprise carried on by a resident of the other State;
g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of one of the two States, except when the ship or aircraft is operated solely between places in the other State;
h) the term “nationals” means: 1. all individuals possessing the nationality of one of the two States;
2. all legal persons, partnerships and associations deriving their status as such from the laws in force in one of the two States;
1. all individuals possessing the nationality of one of the two States;
2. all legal persons, partnerships and associations deriving their status as such from the laws in force in one of the two States;
(i) the term “competent authority” means: 1. in the Netherlands, the Minister of Finance or his duly authorized representative.
2. in Indonesia, the Minister of Finance or his duly authorized representative;
1. in the Netherlands, the Minister of Finance or his duly authorized representative.
2. in Indonesia, the Minister of Finance or his duly authorized representative;
2. As regards the application of the Agreement at any time by one of the two States, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State for the purpose of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
- Citeren als
- Art. 3
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001619
- Officiële bron
- wetten.overheid.nl