BWBV0003228
Geldig vanaf 01-02-2010
Artikel 3
Verdrag tussen het Koninkrijk der Nederlanden en Bermuda (zoals gemachtigd door de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland) inzake de toegang tot onderlinge overlegprocedures in verband met winstcorrecties tussen verbonden ondernemingen
1. Chapter II of this Agreement shall apply where, for the purposes of taxation, profits which are included in the profits of an enterprise of a Contracting Party are also included or are also likely to be included in the profits of an enterprise of the other Contracting Party on the grounds that the principles set out in Article 4, and applied either directly or in corresponding provisions of the law of the Contracting Party concerned, have not been observed.
2. Paragraph 1 shall also apply where any of the enterprises concerned have made losses rather than profits.
2. Paragraph 1 shall also apply where any of the enterprises concerned have made losses rather than profits.
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- Art. 3
- Geldig vanaf
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- Geldend recht
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- BWBV0003228
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- wetten.overheid.nl