BWBV0003166
Geldig vanaf 25-12-2009
Artikel III
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
Where:
a) the place of effective management of a person is situated in a Contracting State, and has been situated in the other State at any time in the preceding 3 years; and
b) at any time during a period of 12 months prior to situation of place of effective management in the first-mentioned State, the assets of such person consisted principally of liquid assets,
paragraph 4 shall not apply, unless it is determined by mutual agreement between the competent authorities of the Contracting States that the main purpose or one of the main purposes of the transfer of the place of effective management was for bona fide commercial reasons.
a) the place of effective management of a person is situated in a Contracting State, and has been situated in the other State at any time in the preceding 3 years; and
b) at any time during a period of 12 months prior to situation of place of effective management in the first-mentioned State, the assets of such person consisted principally of liquid assets,
paragraph 4 shall not apply, unless it is determined by mutual agreement between the competent authorities of the Contracting States that the main purpose or one of the main purposes of the transfer of the place of effective management was for bona fide commercial reasons.
- Citeren als
- Art. III
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003166
- Officiële bron
- wetten.overheid.nl