BWBV0002801
Geldig vanaf 02-02-1989
Artikel 4
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, the term “resident of one of the States” means:
(a) in the case of the Netherlands, a person who is resident in the Netherlands for the purposes of Netherlands tax; and
(b) in the case of Malaysia, a person who is resident in Malaysia for the purposes of Malaysian tax.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both States, then his status shall be determined as follows:
(a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);
(b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;
(d) if he is a national of both States or of neither of them, the competent authorities of the States shall settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.
(a) in the case of the Netherlands, a person who is resident in the Netherlands for the purposes of Netherlands tax; and
(b) in the case of Malaysia, a person who is resident in Malaysia for the purposes of Malaysian tax.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both States, then his status shall be determined as follows:
(a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);
(b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;
(d) if he is a national of both States or of neither of them, the competent authorities of the States shall settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.
- Citeren als
- Art. 4
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002801
- Officiële bron
- wetten.overheid.nl