BWBV0002453
Geldig vanaf 24-01-1984
Artikel 22
Overeenkomst tussen het Koninkrijk der Nederlanden en de Democratische Socialistische Republiek Sri Lanka tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
1. Capital represented by immovable property referred to in Article 6, owned by a resident of one of the States and situated in the other State, may be taxed in that other State.
2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of one of the States has in the other State, or by movable property pertaining to a fixed base available to a resident of one of the States in the other State for the purpose of performing independent personal services, may be taxed in that other State.
3. Capital represented by ships and aircraft operated in international traffic, and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the State in which the place of effective management of the enterprise is situated. For the purposes of this paragraph the provisions of paragraph (4) of Article 8 shall apply.
4. All other elements of capital of a resident of one of the States shall be taxable only in that State.
2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of one of the States has in the other State, or by movable property pertaining to a fixed base available to a resident of one of the States in the other State for the purpose of performing independent personal services, may be taxed in that other State.
3. Capital represented by ships and aircraft operated in international traffic, and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the State in which the place of effective management of the enterprise is situated. For the purposes of this paragraph the provisions of paragraph (4) of Article 8 shall apply.
4. All other elements of capital of a resident of one of the States shall be taxable only in that State.
- Citeren als
- Art. 22
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002453
- Officiële bron
- wetten.overheid.nl