BWBV0004968
Geldig vanaf 01-12-2011
Artikel XI
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
a). The reduced rates provided for in paragraphs 2 and 3 shall not apply to dividends distributed on bearer shares.
b). In the case of bearer shares that were converted into nominative shares, the reduced rates contemplated in paragraphs 2 and 3, shall be applicable with respect to dividend distributions paid by a company resident of a Contracting State to a resident of the other Contracting State provided that the shares so converted have been held as nominative shares for a period of at least 12 months prior to the dividend distribution.
b). In the case of bearer shares that were converted into nominative shares, the reduced rates contemplated in paragraphs 2 and 3, shall be applicable with respect to dividend distributions paid by a company resident of a Contracting State to a resident of the other Contracting State provided that the shares so converted have been held as nominative shares for a period of at least 12 months prior to the dividend distribution.
- Citeren als
- Art. XI
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004968
- Officiële bron
- wetten.overheid.nl