BWBV0004968
Geldig vanaf 01-12-2011
Artikel XII
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
Notwithstanding paragraph 8 of Article 10 and paragraph 4 of Article 11, it is understood that income from debt-claims shall be regarded as dividends as meant in paragraph 8 of Article 10 provided that the laws of the Contracting State in which this income arises subjects such income to the same taxation treatment as income from shares according to a combination of at least two of the following criteria:
a) the maturity of the debt-claim;
b) the dependence of the size of the remuneration or the indebtedness of the remuneration on the profits or on the distributions of profits of the debtor or of a company related to the debtor; or
c) the subordination of the debt-claim.
a) the maturity of the debt-claim;
b) the dependence of the size of the remuneration or the indebtedness of the remuneration on the profits or on the distributions of profits of the debtor or of a company related to the debtor; or
c) the subordination of the debt-claim.
- Citeren als
- Art. XII
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004968
- Officiële bron
- wetten.overheid.nl