BWBV0003112
Geldig vanaf 05-11-2009
Artikel 3
Verdrag tussen het Koninkrijk der Nederlanden en de Staten van Guernsey inzake de toegang tot onderlinge overlegprocedures in verband met winstcorrecties tussen verbonden ondernemingen en de toepassing van de Nederlandse deelnemingsvrijstelling
1. Chapter II of this Agreement shall apply where, for the purposes of taxation, profits which are included in the profits of an enterprise of a Party are also included or are also likely to be included in the profits of an enterprise of the other Party on the grounds that the principles set out in Article 4, and applied either directly or in corresponding provisions of the law of the Party concerned, have not been observed.
2. Paragraph 1 shall also apply where any of the enterprises concerned have made losses rather than profits.
2. Paragraph 1 shall also apply where any of the enterprises concerned have made losses rather than profits.
- Citeren als
- Art. 3
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003112
- Officiële bron
- wetten.overheid.nl