BWBV0001741
Geldig vanaf 27-07-2005
Artikel 1
Briefwisseling houdende een overeenkomst tussen het Koninkrijk der Nederlanden en de Caymaneilanden betreffende belastingheffing op inkomsten uit spaargelden
1. This Agreement shall apply to interest payments, (as defined in Article 6 of this Agreement), made by a paying agent, (as defined in Article 5 of this Agreement), established within the Cayman Islands to beneficial owners (as defined in Article 3 of this Agreement), who are individuals resident in the Kingdom of the Netherlands.
2. The scope of this Agreement shall be limited to taxation of savings income in the form of interest payments on debt claims, to the exclusion, inter alia, of the issues relating to the taxation of pension and insurance benefits.
2. The scope of this Agreement shall be limited to taxation of savings income in the form of interest payments on debt claims, to the exclusion, inter alia, of the issues relating to the taxation of pension and insurance benefits.
- Citeren als
- Art. 1
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001741
- Officiële bron
- wetten.overheid.nl