BWBV0004163
Geldig vanaf 28-12-2011
Artikel XIII
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). It is understood that income received by individuals in connection with the (partial) liquidation of a company or a purchase of own shares by a company is treated in the Netherlands as income from shares and not as capital gains.
b). The provisions of paragraphs 1, 2 and 7 of Article 10 and paragraph 4 of Article 13 of this Agreement shall not prevent the Netherlands from applying its domestic law in case a so-called preserving tax assessment (“conserverende aanslag”) has been issued to an individual insofar it concerns a substantial interest, according to Netherlands tax legislation, in a company which is resident in the Netherlands. The aforementioned shall only apply insofar the assessment or a part of the assessment is still outstanding.
b). The provisions of paragraphs 1, 2 and 7 of Article 10 and paragraph 4 of Article 13 of this Agreement shall not prevent the Netherlands from applying its domestic law in case a so-called preserving tax assessment (“conserverende aanslag”) has been issued to an individual insofar it concerns a substantial interest, according to Netherlands tax legislation, in a company which is resident in the Netherlands. The aforementioned shall only apply insofar the assessment or a part of the assessment is still outstanding.
- Citeren als
- Art. XIII
- Geldig vanaf
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- Geldend recht
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- BWBV0004163
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- wetten.overheid.nl