BWBV0002712
Geldig vanaf 31-12-1990
Artikel III
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
For the purposes of paragraph 3 of Article 5:
a) separate building projects or construction activities should not be combined for the purpose of calculation of the period;
b) building projects can normally be considered as separate if they are being carried out for different principals, unless they can be considered to comprise a single unit economically;
c) different projects carried out on behalf of one and the same principal should, however, be treated as one, if they are being carried out under a single contract;
d) projects being carried out for one and the same principal under more than one contract should also be treated as a single unit if carried out as a single project. This can be the case: (i) in time, i.e. if the different projects are carried out simultaneously or immediately after one another without interruption.
(ii) in location, if the projects, even though carried out on various sites, actually form part of a greater whole, and there has been no significant interruption of construction work.
(i) in time, i.e. if the different projects are carried out simultaneously or immediately after one another without interruption.
(ii) in location, if the projects, even though carried out on various sites, actually form part of a greater whole, and there has been no significant interruption of construction work.
a) separate building projects or construction activities should not be combined for the purpose of calculation of the period;
b) building projects can normally be considered as separate if they are being carried out for different principals, unless they can be considered to comprise a single unit economically;
c) different projects carried out on behalf of one and the same principal should, however, be treated as one, if they are being carried out under a single contract;
d) projects being carried out for one and the same principal under more than one contract should also be treated as a single unit if carried out as a single project. This can be the case: (i) in time, i.e. if the different projects are carried out simultaneously or immediately after one another without interruption.
(ii) in location, if the projects, even though carried out on various sites, actually form part of a greater whole, and there has been no significant interruption of construction work.
(i) in time, i.e. if the different projects are carried out simultaneously or immediately after one another without interruption.
(ii) in location, if the projects, even though carried out on various sites, actually form part of a greater whole, and there has been no significant interruption of construction work.
- Citeren als
- Art. III
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002712
- Officiële bron
- wetten.overheid.nl