BWBV0002810
Geldig vanaf 30-09-1988
Artikel IX
Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek Turkije tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
Notwithstanding the provisions of sub-paragraph a) of paragraph 2 of Article 10, as long as, under the provisions of the Netherlands Company Tax Act and to the future amendments thereto, a company which is a resident of the Netherlands is not charged to Netherlands company tax with respect to dividends the company receives from a company which is a resident of Turkey, the percentage provided for in that sub-paragraph shall be lowered to:
a) 10 per cent with respect to dividends paid by a company which is a resident of Turkey; and
b) 5 per cent with respect to dividends paid by a company which is a resident of the Netherlands. In such case the provisions of sub-paragraph d) of paragraph 2 of Article 23 shall be applied accordingly.
a) 10 per cent with respect to dividends paid by a company which is a resident of Turkey; and
b) 5 per cent with respect to dividends paid by a company which is a resident of the Netherlands. In such case the provisions of sub-paragraph d) of paragraph 2 of Article 23 shall be applied accordingly.
- Citeren als
- Art. IX
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002810
- Officiële bron
- wetten.overheid.nl