BWBV0001766
Geldig vanaf 31-12-2005
Artikel VIII
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Slovenië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Notwithstanding the provisions of paragraph 2, subparagraph a, of Article 10, as of the day that Slovenia becomes a member of the European Union, the Contracting States shall not levy a tax on the distribution of dividends if the conditions set forth in the Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC) are met.
2. 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 III of this Protocol.
2. 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 III of this Protocol.
- Citeren als
- Art. VIII
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001766
- Officiële bron
- wetten.overheid.nl