BWBV0003166
Geldig vanaf 25-12-2009
Artikel VI
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. Notwithstanding paragraph 2 of Article 10, the Contracting State of which the company is a resident shall not levy a tax on dividends paid by that company, if the beneficial owner of the dividends is a pension fund or a collective investment vehicle referred to in paragraph 2 of Article 4.
2. If after the date of signature of this Agreement in any Agreement for the avoidance of double taxation concluded by the Netherlands with a third State, the Netherlands would agree to a lower rate for dividends as provided in paragraph 2, subparagraph (b) of article 10, then the lower rate shall automatically apply to residents of Qatar from the moment the lower rate is effective for residents of that third State.
2. If after the date of signature of this Agreement in any Agreement for the avoidance of double taxation concluded by the Netherlands with a third State, the Netherlands would agree to a lower rate for dividends as provided in paragraph 2, subparagraph (b) of article 10, then the lower rate shall automatically apply to residents of Qatar from the moment the lower rate is effective for residents of that third State.
- Citeren als
- Art. VI
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003166
- Officiële bron
- wetten.overheid.nl