BWBV0002712
Geldig vanaf 30-11-2013
Artikel 23
Overeenkomst tussen het Koninkrijk der Nederlanden en het Koninkrijk Noorwegen tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Subject to the provisions of the laws of Norway regarding the allowance as a credit against Norwegian tax of tax payable in a territory outside Norway (which shall not affect the general principle of this Article)
a) Where a resident of Norway derives income which, in accordance with the provisions of this Convention, may be taxed in the Netherlands, Norway shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the Netherlands on that income. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in the Netherlands.
b) Where in accordance with any provision of the Convention income derived by a resident of Norway is exempt from tax in Norway, Norway may nevertheless include such income in the tax base, but shall allow as a deduction from the Norwegian tax on income that part of the income tax which is attributable to the income derived from the Netherlands.
2. a) The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income which, according to the provisions of this Convention, may be taxed or shall be taxable only in Norway.
b) However, where a resident of the Netherlands derives items of income which according to Article 6, Article 7, Article 8, paragraph 7 of Article 10, paragraph 3 of Article 11, paragraph 3 of Article 12, paragraphs 1, 2 and 3 (sub-paragraph b) of Article 13, paragraph 1 of Article 15, Article 16, paragraphs 1, 2 and 5 (second sentence) of Article 18, paragraph 1 (sub-paragraph a) of Article 19, paragraph 2 of Article 21 and Article 24 of this Convention may be taxed or shall be taxable only in Norway and are included in the basis referred to in sub-paragraph a, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of the Netherlands law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the amount of the items of income which are exempt from Netherlands tax under those provisions.
c) Further, the Netherlands shall allow a reduction from the Netherlands tax so computed for the items of income which according to paragraph 2 of Article 10, paragraph 5 of Article 13 and Article 17 of this Convention may be taxed in Norway to the extent that these items are included in the basis referred to in sub-paragraph a. The amount of this reduction shall be equal to the tax paid in Norway on these items of income, but shall, in case the provisions of the Netherlands law for the avoidance of double taxation provide so, not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items for which the Netherlands gives a reduction under the provisions of the Netherlands law for the avoidance of double taxation. This sub-paragraph shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the avoidance of double taxation, but only as far as the calculation of the amount of the reduction of Netherlands tax is concerned with respect to the aggregation of income from more than one country and the carry forward of the tax paid in Norway on the said items of income to subsequent years.
d) Notwithstanding the provisions of sub-paragraph b, the Netherlands shall allow a reduction from the Netherlands tax for the tax paid in Norway on items of income which according to paragraph 1 of Article 7, paragraph 7 of Article 10, paragraph 3 of Article 11, paragraph 3 of Article 12 and paragraph 2 of Article 21 of this Convention may be taxed in Norway to the extent that these items are included in the basis referred to in sub-paragraph a, insofar as the Netherlands under the provisions of the Netherlands law for the avoidance of double taxation allows a reduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this reduction the provisions of sub-paragraph c of this paragraph shall apply accordingly.
a) Where a resident of Norway derives income which, in accordance with the provisions of this Convention, may be taxed in the Netherlands, Norway shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the Netherlands on that income. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in the Netherlands.
b) Where in accordance with any provision of the Convention income derived by a resident of Norway is exempt from tax in Norway, Norway may nevertheless include such income in the tax base, but shall allow as a deduction from the Norwegian tax on income that part of the income tax which is attributable to the income derived from the Netherlands.
2. a) The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income which, according to the provisions of this Convention, may be taxed or shall be taxable only in Norway.
b) However, where a resident of the Netherlands derives items of income which according to Article 6, Article 7, Article 8, paragraph 7 of Article 10, paragraph 3 of Article 11, paragraph 3 of Article 12, paragraphs 1, 2 and 3 (sub-paragraph b) of Article 13, paragraph 1 of Article 15, Article 16, paragraphs 1, 2 and 5 (second sentence) of Article 18, paragraph 1 (sub-paragraph a) of Article 19, paragraph 2 of Article 21 and Article 24 of this Convention may be taxed or shall be taxable only in Norway and are included in the basis referred to in sub-paragraph a, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of the Netherlands law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the amount of the items of income which are exempt from Netherlands tax under those provisions.
c) Further, the Netherlands shall allow a reduction from the Netherlands tax so computed for the items of income which according to paragraph 2 of Article 10, paragraph 5 of Article 13 and Article 17 of this Convention may be taxed in Norway to the extent that these items are included in the basis referred to in sub-paragraph a. The amount of this reduction shall be equal to the tax paid in Norway on these items of income, but shall, in case the provisions of the Netherlands law for the avoidance of double taxation provide so, not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items for which the Netherlands gives a reduction under the provisions of the Netherlands law for the avoidance of double taxation. This sub-paragraph shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the avoidance of double taxation, but only as far as the calculation of the amount of the reduction of Netherlands tax is concerned with respect to the aggregation of income from more than one country and the carry forward of the tax paid in Norway on the said items of income to subsequent years.
d) Notwithstanding the provisions of sub-paragraph b, the Netherlands shall allow a reduction from the Netherlands tax for the tax paid in Norway on items of income which according to paragraph 1 of Article 7, paragraph 7 of Article 10, paragraph 3 of Article 11, paragraph 3 of Article 12 and paragraph 2 of Article 21 of this Convention may be taxed in Norway to the extent that these items are included in the basis referred to in sub-paragraph a, insofar as the Netherlands under the provisions of the Netherlands law for the avoidance of double taxation allows a reduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this reduction the provisions of sub-paragraph c of this paragraph shall apply accordingly.
- Citeren als
- Art. 23
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002712
- Officiële bron
- wetten.overheid.nl