BWBV0002791
Geldig vanaf 17-07-1984
Artikel 24
Overeenkomst tussen het Koninkrijk der Nederlanden en de Helleense Republiek 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 or aircraft operated in international traffic and movable property pertaining to the operation of such ships or aircraft are taxable in the State in which the profits from the operation of such ships or aircraft are taxable according to the provisions of the Agreement mentioned in Article 8 of this Convention.
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 or aircraft operated in international traffic and movable property pertaining to the operation of such ships or aircraft are taxable in the State in which the profits from the operation of such ships or aircraft are taxable according to the provisions of the Agreement mentioned in Article 8 of this Convention.
4. All other elements of capital of a resident of one of the States shall be taxable only in that State.
- Citeren als
- Art. 24
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002791
- Officiële bron
- wetten.overheid.nl