BWBV0003537
Geldig vanaf 01-07-2013
Artikel 3
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Britse Maagdeneilanden inzake de uitwisseling van informatie betreffende belastingen
1. The taxes which are the subject of this Agreement are:
a) in Aruba, taxes of every kind and description imposed on behalf of Aruba;
b) in the British Virgin Islands, (i) the income tax;
(ii) the payroll tax; and
(iii) the property tax.
(i) the income tax;
(ii) the payroll tax; and
(iii) the property tax.
2. This Agreement shall also apply to any identical or substantially similar taxes imposed by either Contracting Party after the date of signature of the Agreement in addition to, or in place of, the existing taxes listed in sub-paragraph 1. The competent authorities of the Contracting Parties shall notify each other through the exchange of letters of any substantial changes to the taxation and related information gathering measures covered by the Agreement.
a) in Aruba, taxes of every kind and description imposed on behalf of Aruba;
b) in the British Virgin Islands, (i) the income tax;
(ii) the payroll tax; and
(iii) the property tax.
(i) the income tax;
(ii) the payroll tax; and
(iii) the property tax.
2. This Agreement shall also apply to any identical or substantially similar taxes imposed by either Contracting Party after the date of signature of the Agreement in addition to, or in place of, the existing taxes listed in sub-paragraph 1. The competent authorities of the Contracting Parties shall notify each other through the exchange of letters of any substantial changes to the taxation and related information gathering measures covered by the Agreement.
- Citeren als
- Art. 3
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003537
- Officiële bron
- wetten.overheid.nl