BWBV0004057
Geldig vanaf 17-08-2011
Artikel 2
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Regering van Australië inzake de toewijzing van heffingsrechten met betrekking tot bepaalde inkomsten van natuurlijke personen en tot het vaststellen van een procedure voor onderling overleg ter zake van wijzigingen van verrekenprijzen
1. The existing taxes to which this Agreement shall apply are:
a) in Australia, the income tax imposed under the federal law of Australia; (hereinafter referred to as “Australian tax”).
b) in Aruba, the following taxes: (i) the income tax (inkomstenbelasting);
(ii) the wages tax (loonbelasting); and
(iii) the profit tax (winstbelasting); (hereinafter referred to as “Aruban tax”).
(i) the income tax (inkomstenbelasting);
(ii) the wages tax (loonbelasting); and
(iii) the profit tax (winstbelasting);
2. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Parties shall notify each other within a reasonable period of time of any substantial changes to the taxation laws covered by this Agreement.
3. This Agreement shall not apply to taxes imposed by states, municipalities, local authorities or other political subdivisions, or possessions of a Party.
a) in Australia, the income tax imposed under the federal law of Australia; (hereinafter referred to as “Australian tax”).
b) in Aruba, the following taxes: (i) the income tax (inkomstenbelasting);
(ii) the wages tax (loonbelasting); and
(iii) the profit tax (winstbelasting); (hereinafter referred to as “Aruban tax”).
(i) the income tax (inkomstenbelasting);
(ii) the wages tax (loonbelasting); and
(iii) the profit tax (winstbelasting);
2. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Parties shall notify each other within a reasonable period of time of any substantial changes to the taxation laws covered by this Agreement.
3. This Agreement shall not apply to taxes imposed by states, municipalities, local authorities or other political subdivisions, or possessions of a Party.
- Citeren als
- Art. 2
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004057
- Officiële bron
- wetten.overheid.nl