BWBV0002844
Geldig vanaf 11-12-1997
Artikel X
Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek Venezuela tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
It is understood that income from ordinary leasing activities shall not be considered as “payments received for the use of or the right to use industrial, commercial or scientific equipment”. Notwithstanding the preceding sentence, it is recognised that if such leasing activities include to a substantial extent a transfer of technological know how, the payments paid as a consideration for such a transfer shall to that extent be considered as “payments for the use of, or the right to use, industrial, commercial or scientific experience” as meant in sub-paragraph a) of paragraph 3 of Article 12.
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- Art. X
- Geldig vanaf
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- Geldend recht
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- BWBV0002844
- Officiële bron
- wetten.overheid.nl