BWBV0002194
Geldig vanaf 11-05-1994
Artikel II
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
It is understood that income derived from economic activities in Bulgaria by a resident of the Netherlands in conformity with the provisions laid down in Article 101 of Decree No. 56 on Economic Activity of the State Council of the People's Republic of Bulgaria, 1989, shall be taxable in Bulgaria in accordance with the provisions of Articles 5 and 7 of this Convention. Therefore such income, whether or not transferred to the Netherlands, shall not be regarded as dividends meant in Article 10 of this Convention. This provision shall not apply to a participation in a joint stock company or limited liability company, created in accordance with Decree No. 56 on Economic Activity of the State Council of the People's Republic of Bulgaria, 1989.
- Citeren als
- Art. II
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002194
- Officiële bron
- wetten.overheid.nl