BWBV0002801
Geldig vanaf 02-02-1989
Artikel 3
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. For the purposes of this Agreement, unless the context otherwise requires:
(a) the term “State” means the Netherlands or Malaysia, as the context requires; the term “States” means the Netherlands and Malaysia;
(b) the term “the Netherlands” comprises the part of the Kingdom of the Netherlands that is situated in Europe and the part of the sea bed and its sub-soil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law;
(c) the term “Malaysia” means the Federation of Malaysia and includes any area adjacent to the territorial waters of Malaysia which, in accordance with international law, has been or may hereafter be designated under the laws of Malaysia concerning the Continental Shelf as an area within which the rights of Malaysia with respect to the exploration and exploitation of natural resources, whether living or non-living, of the sea bed and sub-soil and the superjacent waters, may be exercised;
(d) the term “person” includes an individual, a company and any other body of persons which is treated as a person for tax purposes;
(e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
(f) the terms “enterprise of one of the States” and “enterprise of the other State” mean respectively an enterprise carried on by a resident of one of the States and an enterprise carried on by a resident of the other State;
(g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of one of the States, except when the ship or aircraft is operated solely between places in the other State;
(h) the term “national” means: (i) any individual possessing the citizenship or nationality of one of the States;
(ii) any legal person, partnership, association and any other entity deriving its status as such from the laws in force in one of the States;
(i) any individual possessing the citizenship or nationality of one of the States;
(ii) any legal person, partnership, association and any other entity deriving its status as such from the laws in force in one of the States;
(i) the term “competent authority” means: (i) in the Netherlands, the Minister of Finance or his authorised representative;
(ii) in Malaysia, the Minister of Finance or his authorised representative.
(i) in the Netherlands, the Minister of Finance or his authorised representative;
(ii) in Malaysia, the Minister of Finance or his authorised representative.
2. As regards the application of the Agreement by one of the States, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of the State concerning the taxes to which the Agreement applies.
(a) the term “State” means the Netherlands or Malaysia, as the context requires; the term “States” means the Netherlands and Malaysia;
(b) the term “the Netherlands” comprises the part of the Kingdom of the Netherlands that is situated in Europe and the part of the sea bed and its sub-soil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law;
(c) the term “Malaysia” means the Federation of Malaysia and includes any area adjacent to the territorial waters of Malaysia which, in accordance with international law, has been or may hereafter be designated under the laws of Malaysia concerning the Continental Shelf as an area within which the rights of Malaysia with respect to the exploration and exploitation of natural resources, whether living or non-living, of the sea bed and sub-soil and the superjacent waters, may be exercised;
(d) the term “person” includes an individual, a company and any other body of persons which is treated as a person for tax purposes;
(e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
(f) the terms “enterprise of one of the States” and “enterprise of the other State” mean respectively an enterprise carried on by a resident of one of the States and an enterprise carried on by a resident of the other State;
(g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of one of the States, except when the ship or aircraft is operated solely between places in the other State;
(h) the term “national” means: (i) any individual possessing the citizenship or nationality of one of the States;
(ii) any legal person, partnership, association and any other entity deriving its status as such from the laws in force in one of the States;
(i) any individual possessing the citizenship or nationality of one of the States;
(ii) any legal person, partnership, association and any other entity deriving its status as such from the laws in force in one of the States;
(i) the term “competent authority” means: (i) in the Netherlands, the Minister of Finance or his authorised representative;
(ii) in Malaysia, the Minister of Finance or his authorised representative.
(i) in the Netherlands, the Minister of Finance or his authorised representative;
(ii) in Malaysia, the Minister of Finance or his authorised representative.
2. As regards the application of the Agreement by one of the States, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of the State concerning the taxes to which the Agreement applies.
- Citeren als
- Art. 3
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002801
- Officiële bron
- wetten.overheid.nl