BWBV0001619
Geldig vanaf 01-08-2017
Artikel VIII
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. Where tax has been levied at source in excess of the amount of tax chargeable under the provisions of Articles 10, 11 and 12, applications for the refund of the excess amount of tax have to be lodged with the competent authority of the State having levied the tax, within a period of three years after the expiration of the calendar year in which the tax has been levied.
2. It is understood that no mutual agreement on the mode of application of Articles 10, 11 and 12, is required for the application of these Articles.
2. It is understood that no mutual agreement on the mode of application of Articles 10, 11 and 12, is required for the application of these Articles.
- Citeren als
- Art. VIII
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001619
- Officiële bron
- wetten.overheid.nl