BWBV0002019
Geldig vanaf 12-07-2007
Artikel II
Verdrag tussen het Koninkrijk der Nederlanden en Barbados tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
It is understood that if the competent authorities of the Contracting States, in mutual agreement have reached a solution, within the context of the Convention, for cases in which double taxation or double exemption would occur
a) as a result of the application of paragraph 2 of Article 3 with respect to the interpretation of a term not defined in the Convention; or
b) as a result of differences in classification (for example of an element of income or of a person), this solution, after publication thereof by both competent authorities, shall for the application of the Convention also be binding in other similar cases in the application of the provisions of the Convention.
a) as a result of the application of paragraph 2 of Article 3 with respect to the interpretation of a term not defined in the Convention; or
b) as a result of differences in classification (for example of an element of income or of a person), this solution, after publication thereof by both competent authorities, shall for the application of the Convention also be binding in other similar cases in the application of the provisions of the Convention.
- Citeren als
- Art. II
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002019
- Officiële bron
- wetten.overheid.nl