BWBV0002712
Geldig vanaf 30-11-2013
Artikel V
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
Where the enterprise is carried on by one or more partners jointly and severally responsible and resident in one of the States and by one or more partners jointly and severally responsible and resident in the other State and the competent authorities of both States agree that it is not feasible to determine that the place of effective management is situated in one of the States only, profits as mentioned in paragraphs 1, 5 and 6 of Article 8, gains as mentioned in paragraph 3 of Article 13 shall be taxable, in proportion to the share which each of the partners jointly and severally responsible is holding, only in the State of which that partner is a resident.
- Citeren als
- Art. V
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002712
- Officiële bron
- wetten.overheid.nl