BWBV0004163
Geldig vanaf 28-12-2011
Artikel IV
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
Where
a) the place of effective management of a person is situated in a Contracting State, and has been situated in the other State at any time in the preceding 3 (three) years; and
b) at any time during a period of 12 (twelve) months prior to shifting the place of effective management to the first-mentioned State, the assets of such person consisted principally of liquid assets,
paragraph 3 shall not apply, unless it is determined by mutual agreement between the competent authorities of the Contracting States that the main purpose or one of the most important purposes of the shifting of the place of effective management was for bona fide commercial reasons.
a) the place of effective management of a person is situated in a Contracting State, and has been situated in the other State at any time in the preceding 3 (three) years; and
b) at any time during a period of 12 (twelve) months prior to shifting the place of effective management to the first-mentioned State, the assets of such person consisted principally of liquid assets,
paragraph 3 shall not apply, unless it is determined by mutual agreement between the competent authorities of the Contracting States that the main purpose or one of the most important purposes of the shifting of the place of effective management was for bona fide commercial reasons.
- Citeren als
- Art. IV
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004163
- Officiële bron
- wetten.overheid.nl