BWBV0003163
Geldig vanaf 02-06-2010
Artikel III
Verdrag tussen het Koninkrijk der Nederlanden en de Verenigde Arabische Emiraten 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, if the competent authorities of the Contracting States have, by mutual agreement, reached a solution within the context of the Convention for cases in which
a) there is an application of paragraph 2 of Article 3 with respect to the interpretation of a term not defined in the Convention; or
b) there are differences in qualification (for example of an element of income or of a person),
this solution, after publication thereof by both competent authorities, shall also be binding for the application of the provisions of the Convention in other identical or similar cases.
a) there is an application of paragraph 2 of Article 3 with respect to the interpretation of a term not defined in the Convention; or
b) there are differences in qualification (for example of an element of income or of a person),
this solution, after publication thereof by both competent authorities, shall also be binding for the application of the provisions of the Convention in other identical or similar cases.
- Citeren als
- Art. III
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003163
- Officiële bron
- wetten.overheid.nl