BWBV0002194
Geldig vanaf 11-05-1994
Artikel 3
Overeenkomst tussen het Koninkrijk der Nederlanden en de Volksrepubliek Bulgarije tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. For the purposes of this Convention, unless the context otherwise requires:
a) the term “State” means the Netherlands or Bulgaria, as the context requires; the term “States” means the Netherlands and Bulgaria;
b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe including the part of the sea-bed and its subsoil under the North Sea, to the extent that that area in accordance with international law has been or may hereafter be designated under Netherlands laws as an area within which the Netherlands may exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the sea-bed or its subsoil;
c) the term “Bulgaria” means the People's Republic of Bulgaria and when used in a geographical sense means the territory over which the People's Republic of Bulgaria exercises its state sovereignty and the continental shelf and exclusive economic zone within which the People's Republic of Bulgaria exercises sovereign rights in accordance with international law;
d) the term “person” includes an individual, a company and any other body of persons;
e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
f) the terms “enterprise of one of the States” and “enterprise of the other State” mean respectively an enterprise carried on by a resident of one of the States and an enterprise carried on by a resident of the other State;
g) the term “international traffic” means any transport by a ship, aircraft or road vehicle operated by an enterprise which has its place of effective management in one of the States, except when the ship, aircraft or road vehicle is operated solely between places in the other State;
h) the term “competent authority” means: 1. in the Netherlands the Minister of Finance or his duly auhorized representative;
2. in Bulgaria the Minister of Finance or his duly authorized representative.
1. in the Netherlands the Minister of Finance or his duly auhorized representative;
2. in Bulgaria the Minister of Finance or his duly authorized representative.
2. As regards the application of the Convention by one of the States any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.
a) the term “State” means the Netherlands or Bulgaria, as the context requires; the term “States” means the Netherlands and Bulgaria;
b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe including the part of the sea-bed and its subsoil under the North Sea, to the extent that that area in accordance with international law has been or may hereafter be designated under Netherlands laws as an area within which the Netherlands may exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the sea-bed or its subsoil;
c) the term “Bulgaria” means the People's Republic of Bulgaria and when used in a geographical sense means the territory over which the People's Republic of Bulgaria exercises its state sovereignty and the continental shelf and exclusive economic zone within which the People's Republic of Bulgaria exercises sovereign rights in accordance with international law;
d) the term “person” includes an individual, a company and any other body of persons;
e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
f) the terms “enterprise of one of the States” and “enterprise of the other State” mean respectively an enterprise carried on by a resident of one of the States and an enterprise carried on by a resident of the other State;
g) the term “international traffic” means any transport by a ship, aircraft or road vehicle operated by an enterprise which has its place of effective management in one of the States, except when the ship, aircraft or road vehicle is operated solely between places in the other State;
h) the term “competent authority” means: 1. in the Netherlands the Minister of Finance or his duly auhorized representative;
2. in Bulgaria the Minister of Finance or his duly authorized representative.
1. in the Netherlands the Minister of Finance or his duly auhorized representative;
2. in Bulgaria the Minister of Finance or his duly authorized representative.
2. As regards the application of the Convention by one of the States any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.
- Citeren als
- Art. 3
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002194
- Officiële bron
- wetten.overheid.nl