BWBV0002531
Geldig vanaf 21-04-1991
Artikel 13
Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek Zimbabwe tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar vermogenswinsten
1. Gains derived by a resident of one of the States from the alienation of immovable property referred to in Article 6 and situated in the other State, may be taxed in that other State.
2. Gains from the alienation of 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 of 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, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or 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 2 of Article 8 shall apply.
4. Gains derived by a resident of one of the States from the alienation of shares in a company which is a resident of the other State may be taxed in that other State.
5. Gains from the alienation of any property other than that mentioned in paragraphs 1, 2, 3 and 4 of this Article, shall be taxable only in the State of which the alienatior is a resident.
2. Gains from the alienation of 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 of 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, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or 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 2 of Article 8 shall apply.
4. Gains derived by a resident of one of the States from the alienation of shares in a company which is a resident of the other State may be taxed in that other State.
5. Gains from the alienation of any property other than that mentioned in paragraphs 1, 2, 3 and 4 of this Article, shall be taxable only in the State of which the alienatior is a resident.
- Citeren als
- Art. 13
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002531
- Officiële bron
- wetten.overheid.nl