BWBV0001723
Geldig vanaf 10-09-2006
Artikel IX
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Uganda tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
The provisions of subparagraph a) of paragraph 3 of Article 10 shall apply as long as, under the provisions of the Netherlands Company Tax Act, a company which is a resident of the Netherlands is not charged to Netherlands company tax with respect to dividends which the company receives from a company which is resident of Uganda.
When investments in a Contracting State have been made before and after the entry into force of this Convention, it is understood that dividends shall, for the purpose of sub-paragraph a) of paragraph 3 of Article 10, be deemed to be derived from those investments in proportion to the ratio between those respective investments.
Notwithstanding the provisions of paragraph 2 of Article 10, the Contracting State of which the company is a resident shall not levy a tax on dividends paid by that company, if the beneficial owner of the dividends is a pension fund referred to in paragraph 2 of Article 4.
When investments in a Contracting State have been made before and after the entry into force of this Convention, it is understood that dividends shall, for the purpose of sub-paragraph a) of paragraph 3 of Article 10, be deemed to be derived from those investments in proportion to the ratio between those respective investments.
Notwithstanding the provisions of paragraph 2 of Article 10, the Contracting State of which the company is a resident shall not levy a tax on dividends paid by that company, if the beneficial owner of the dividends is a pension fund referred to in paragraph 2 of Article 4.
- Citeren als
- Art. IX
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001723
- Officiële bron
- wetten.overheid.nl