BWBV0005914
Geldig vanaf 01-09-2016
Artikel III
Verdrag tussen het Koninkrijk der Nederlanden en de Federale Democratische Republiek Ethiopië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
It is understood that, if the competent authorities of the Contracting States have, by mutual agreement, reached a solution within the context of the Convention for cases in which
a) application of paragraph 2 of Article 3 with respect to the interpretation of a term not defined in the Convention; or
b) differences in qualification (for example of an element of income or of a person)
would result in double taxation or double exemption, this solution, after publication thereof by both competent authorities, shall also be binding for the application of the provisions of the Convention in other similar cases.
a) application of paragraph 2 of Article 3 with respect to the interpretation of a term not defined in the Convention; or
b) differences in qualification (for example of an element of income or of a person)
would result in double taxation or double exemption, this solution, after publication thereof by both competent authorities, shall also be binding for the application of the provisions of the Convention in other similar cases.
- Citeren als
- Art. III
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0005914
- Officiële bron
- wetten.overheid.nl