BWBV0006215
Geldig vanaf 30-06-2014
Artikel 6
Briefwisseling houdende een overeenkomst tussen het Koninkrijk der Nederlanden, ten behoeve van Sint Maarten, en de Republiek Kroatië betreffende automatische gegevensuitwisseling inzake inkomsten uit spaargelden in de vorm van rentebetaling
1. Sint Maarten shall retain 25% of the revenue of the withholding tax mentioned in Article 5, paragraph 1, and transfer 75% of the revenue to the Republic of Croatia.
2. If Sint Maarten levies withholding tax in accordance with Article 5, paragraph 4, it shall retain 25% of the revenue and transfer 75% to the Republic of Croatia of the revenue of the withholding tax levied on interest payments made to entities referred to in Article 4, paragraph 2, of the Directive, established in the Republic of Croatia.
3. Such transfers shall take place at the latest within a period of six months following the end of the tax year of Sint Maarten.
4. Sint Maarten shall take the necessary measures to ensure the proper functioning of this revenue-sharing system.
2. If Sint Maarten levies withholding tax in accordance with Article 5, paragraph 4, it shall retain 25% of the revenue and transfer 75% to the Republic of Croatia of the revenue of the withholding tax levied on interest payments made to entities referred to in Article 4, paragraph 2, of the Directive, established in the Republic of Croatia.
3. Such transfers shall take place at the latest within a period of six months following the end of the tax year of Sint Maarten.
4. Sint Maarten shall take the necessary measures to ensure the proper functioning of this revenue-sharing system.
- Citeren als
- Art. 6
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006215
- Officiële bron
- wetten.overheid.nl