BWBV0004163
Geldig vanaf 28-12-2011
Artikel I
Verdrag tussen het Koninkrijk der Nederlanden en het Sultanaat Oman tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
a). The benefits of the Agreement are not applicable to companies or other persons which are wholly or partly exempted from tax under the laws of either Contracting State relating to free zones. They are also not applicable to income from such companies or other persons derived by a resident of the other State, nor to shares, “jouissance” rights or interests in such companies or other persons.
b). It is understood that in the case of the Sultanate of Oman, the term “tax” means Omani tax as the context requires, but shall, except for the purpose of Article 27 (Assistance in the collection of taxes), not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Agreement applies or which represents a civil penalty imposed relating to those taxes.
b). It is understood that in the case of the Sultanate of Oman, the term “tax” means Omani tax as the context requires, but shall, except for the purpose of Article 27 (Assistance in the collection of taxes), not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Agreement applies or which represents a civil penalty imposed relating to those taxes.
- Citeren als
- Art. I
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004163
- Officiële bron
- wetten.overheid.nl