BWBV0004968
Geldig vanaf 01-12-2011
Artikel 13
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Panama tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.
3. Gains derived by an enterprise resident of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that Contracting State.
4. Gains derived by a an individual resident of a Contracting State from the alienation of shares or comparable interests in a company resident of the other Contracting State who has held more than 10 percent of the vote, value or capital stock in such company during the 12-month period prior to such alienation, may be taxed in that other State.
5. Gains derived by a resident of a Contracting State, other than an individual, from the alienation of shares or comparable interests in a company resident of the other Contracting State which has held more than 10 percent of the vote, value or capital stock in such company for a period not exceeding 24 months prior to such alienation may be taxed in that other State.
6. Gains derived by a resident of a Contracting State from the alienation of shares, other than shares which are traded on a recognised stock exchange, or other comparable interests deriving more than 90 per cent of their value directly or indirectly from immovable property situated in the other Contracting State, other than immovable property in which that company or the holders of those interests carry on their business, may be taxed in that other Contracting State. However, such gains shall be taxable only in the first-mentioned State where:
a) the resident owned less than 10 per cent of the shares or other comparable interests prior to the first alienation;
b) the gain is derived in the course of a corporate reorganisation, amalgamation, division or similar transaction; or
c) the resident is a pension fund that is recognised and controlled according to the statutory provisions of a Contracting State, provided that the gain is not derived from the carrying on of a business, directly or indirectly, by that pension fund.
7. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4, 5 and 6 shall be taxable only in the Contracting State of which the alienator is a resident.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.
3. Gains derived by an enterprise resident of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that Contracting State.
4. Gains derived by a an individual resident of a Contracting State from the alienation of shares or comparable interests in a company resident of the other Contracting State who has held more than 10 percent of the vote, value or capital stock in such company during the 12-month period prior to such alienation, may be taxed in that other State.
5. Gains derived by a resident of a Contracting State, other than an individual, from the alienation of shares or comparable interests in a company resident of the other Contracting State which has held more than 10 percent of the vote, value or capital stock in such company for a period not exceeding 24 months prior to such alienation may be taxed in that other State.
6. Gains derived by a resident of a Contracting State from the alienation of shares, other than shares which are traded on a recognised stock exchange, or other comparable interests deriving more than 90 per cent of their value directly or indirectly from immovable property situated in the other Contracting State, other than immovable property in which that company or the holders of those interests carry on their business, may be taxed in that other Contracting State. However, such gains shall be taxable only in the first-mentioned State where:
a) the resident owned less than 10 per cent of the shares or other comparable interests prior to the first alienation;
b) the gain is derived in the course of a corporate reorganisation, amalgamation, division or similar transaction; or
c) the resident is a pension fund that is recognised and controlled according to the statutory provisions of a Contracting State, provided that the gain is not derived from the carrying on of a business, directly or indirectly, by that pension fund.
7. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4, 5 and 6 shall be taxable only in the Contracting State of which the alienator is a resident.
- Citeren als
- Art. 13
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004968
- Officiële bron
- wetten.overheid.nl