BWBV0001743
Geldig vanaf 23-07-2005
Artikel 10
Briefwisseling houdende een overeenkomst tussen het Koninkrijk der Nederlanden en de Britse Maagdeneilanden betreffende belastingheffing op inkomsten uit spaargelden
1. The BVI shall retain 25% of the withholding tax deducted under this Agreement and transfer the remaining 75% of the revenue to the Kingdom of the Netherlands.
2. The BVI levying withholding tax in accordance with Article 5(4) of this Agreement shall retain 25% of the revenue and transfer 75% to the Kingdom of the Netherlands proportionate to the transfers carried out pursuant to paragraph (1) of this Article.
3. Such transfers shall take place for each year in one instalment at the latest within a period of six months following the end of the tax year established by the laws of the BVI.
4. The BVI levying withholding tax shall take the necessary measures to ensure the proper functioning of the revenue sharing system.
2. The BVI levying withholding tax in accordance with Article 5(4) of this Agreement shall retain 25% of the revenue and transfer 75% to the Kingdom of the Netherlands proportionate to the transfers carried out pursuant to paragraph (1) of this Article.
3. Such transfers shall take place for each year in one instalment at the latest within a period of six months following the end of the tax year established by the laws of the BVI.
4. The BVI levying withholding tax shall take the necessary measures to ensure the proper functioning of the revenue sharing system.
- Citeren als
- Art. 10
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001743
- Officiële bron
- wetten.overheid.nl