BWBV0006487
Geldig vanaf 30-04-2015
Artikel 2
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot bankenbelastingen
1. This Convention shall apply to bank taxes imposed on behalf of a Contracting State, irrespective of the manner in which they are levied.
2. The existing bank taxes to which the Convention shall apply are in particular:
a) in the Netherlands: the bank tax set out in the Law on bank tax (Wet bankenbelasting) (hereinafter referred to as “Netherlands bank tax”);
b) in the United Kingdom: the bank levy set out in Schedule 19 of the Finance Act 2011 (hereinafter referred to as “United Kingdom bank tax”).
3. This Convention shall also apply to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing bank taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their laws relating to bank taxes.
2. The existing bank taxes to which the Convention shall apply are in particular:
a) in the Netherlands: the bank tax set out in the Law on bank tax (Wet bankenbelasting) (hereinafter referred to as “Netherlands bank tax”);
b) in the United Kingdom: the bank levy set out in Schedule 19 of the Finance Act 2011 (hereinafter referred to as “United Kingdom bank tax”).
3. This Convention shall also apply to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing bank taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their laws relating to bank taxes.
- Citeren als
- Art. 2
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006487
- Officiële bron
- wetten.overheid.nl