BWBV0004139
Geldig vanaf 01-12-2017
Artikel 3
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van de Nederlandse Antillen, en de Caymaneilanden zoals gemachtigd krachtens de volmacht van 1 september 2009 van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland inzake de uitwisseling van informatie betreffende belastingen
1. The taxes which are the subject of this Agreement are:
a) in the Netherlands Antilles, (i) the income tax (inkomtenbelasting);
(ii) the wages tax (loonbelasting);
(iii) the profit tax (winstbelasting); and
(iv) the surtaxes on the income and profit tax (opcenten op de inkomsten- en winstbelasting);
(i) the income tax (inkomtenbelasting);
(ii) the wages tax (loonbelasting);
(iii) the profit tax (winstbelasting); and
(iv) the surtaxes on the income and profit tax (opcenten op de inkomsten- en winstbelasting);
b) in the case of the Cayman Islands, taxes of every kind and description existing on the date of signature.
2. This Agreement shall also apply to any identical taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes. This Agreement shall also apply to any substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes. Furthermore, the taxes covered may be expanded or modified by mutual agreement of the Parties in the form of an exchange of letter. The competent authorities of the Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.
a) in the Netherlands Antilles, (i) the income tax (inkomtenbelasting);
(ii) the wages tax (loonbelasting);
(iii) the profit tax (winstbelasting); and
(iv) the surtaxes on the income and profit tax (opcenten op de inkomsten- en winstbelasting);
(i) the income tax (inkomtenbelasting);
(ii) the wages tax (loonbelasting);
(iii) the profit tax (winstbelasting); and
(iv) the surtaxes on the income and profit tax (opcenten op de inkomsten- en winstbelasting);
b) in the case of the Cayman Islands, taxes of every kind and description existing on the date of signature.
2. This Agreement shall also apply to any identical taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes. This Agreement shall also apply to any substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes. Furthermore, the taxes covered may be expanded or modified by mutual agreement of the Parties in the form of an exchange of letter. The competent authorities of the Parties shall notify each other 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
- BWBV0004139
- Officiële bron
- wetten.overheid.nl