BWBV0002801
Geldig vanaf 05-02-1999
Artikel 13A
Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Maleisië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Technical fees arising in one of the States and paid to a resident of the other State may be taxed in that other State.
2. However, such technical fees may also be taxed in the State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the technical fees, the tax so charged shall not exceed:
a) 10 per cent of the gross amount of the technical fees for payments made on or after 1 January 1990 but before 1 January 1996; and
b) 8 per cent of the gross amount of the technical fees for payments made on or after 1 January 1996.
3. The competent authorities of the States shall by mutual agreement settle the mode of application of paragraph 2.
4. The term ‘technical fees’ as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any services of a technical, managerial or consultancy nature.
5. The provisions of paragraph 1 and 2 of this Article shall not apply if the beneficial owner of the technical fees, being a resident of one of the States, carries on business in the other State in which the technical fees arise, through a permanent establishment situated therein, or performs in that other State professional services, and the technical fees are effectively connected with such permanent establishment or such professional services. In such case, the provisions of Article 8 or Article 15, as the case may be, shall apply.
6. Technical fees shall be deemed to arise in one of the States when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying the technical fees, whether he is a resident of one of the States or not, has in one of the States a permanent establishment in connection with which the obligation to pay the technical fees was incurred, and such technical fees are borne by such permanent establishment, then such technical fees shall be deemed to arise in the State in which the permanent establishment is situated.
7. Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the technical fees paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each State, due regard being had to the other provisions of this Agreement.
2. However, such technical fees may also be taxed in the State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the technical fees, the tax so charged shall not exceed:
a) 10 per cent of the gross amount of the technical fees for payments made on or after 1 January 1990 but before 1 January 1996; and
b) 8 per cent of the gross amount of the technical fees for payments made on or after 1 January 1996.
3. The competent authorities of the States shall by mutual agreement settle the mode of application of paragraph 2.
4. The term ‘technical fees’ as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any services of a technical, managerial or consultancy nature.
5. The provisions of paragraph 1 and 2 of this Article shall not apply if the beneficial owner of the technical fees, being a resident of one of the States, carries on business in the other State in which the technical fees arise, through a permanent establishment situated therein, or performs in that other State professional services, and the technical fees are effectively connected with such permanent establishment or such professional services. In such case, the provisions of Article 8 or Article 15, as the case may be, shall apply.
6. Technical fees shall be deemed to arise in one of the States when the payer is that State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying the technical fees, whether he is a resident of one of the States or not, has in one of the States a permanent establishment in connection with which the obligation to pay the technical fees was incurred, and such technical fees are borne by such permanent establishment, then such technical fees shall be deemed to arise in the State in which the permanent establishment is situated.
7. Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the technical fees paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each State, due regard being had to the other provisions of this Agreement.
- Citeren als
- Art. 13A
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002801
- Officiële bron
- wetten.overheid.nl