BWBV0003166
Geldig vanaf 25-12-2009
Artikel I
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Staat Qatar tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. For the purposes of Articles 8 and 13 the place of effective management of the existing Koninklijke Luchtvaartmaatschappij N.V. (KLM N.V.) shall be deemed to be situated in the Netherlands, as long as the Netherlands has an exclusive taxing right with respect to KLM N.V. under the Agreement between the Government of the Kingdom of the Netherlands and the Government of the French Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (with Protocol); Paris, 16 March 1973, as amended by the Protocol of the 7th of April 2004.
2. The provision of paragraph 1 shall also apply in any situation where the air transport activities of the existing KLM N.V. would be continued fully or substantially by another person that is considered to be a resident of the Netherlands.
2. The provision of paragraph 1 shall also apply in any situation where the air transport activities of the existing KLM N.V. would be continued fully or substantially by another person that is considered to be a resident of the Netherlands.
- Citeren als
- Art. I
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003166
- Officiële bron
- wetten.overheid.nl