BWBV0003163
Geldig vanaf 02-06-2010
Artikel XI
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
1. It is understood that income received in connection with the (partial) liquidation of a company or a purchase of own shares by a company is treated as income from shares and not as capital gains.
2. The provisions of paragraphs 1, 2 and 8 of Article 10 and paragraph 4 of Article 13 of this Convention shall not prevent the Netherlands from applying its national legislation in case a so-called preserving tax assessment (“conserverende aanslag”) has been issued to an individual insofar it concerns a substantial interest, according to Netherlands tax legislation, in a company which is resident in the Netherlands. The aforementioned shall only apply insofar the assessment or a part of the assessment is still outstanding.
2. The provisions of paragraphs 1, 2 and 8 of Article 10 and paragraph 4 of Article 13 of this Convention shall not prevent the Netherlands from applying its national legislation in case a so-called preserving tax assessment (“conserverende aanslag”) has been issued to an individual insofar it concerns a substantial interest, according to Netherlands tax legislation, in a company which is resident in the Netherlands. The aforementioned shall only apply insofar the assessment or a part of the assessment is still outstanding.
- Citeren als
- Art. XI
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003163
- Officiële bron
- wetten.overheid.nl