BWBV0006487
Geldig vanaf 30-04-2015
Artikel 5
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. In the case of the Netherlands, double charging of bank tax shall be dealt with as follows:
a) the United Kingdom bank tax on an entity resident in the Netherlands that is a subsidiary of a United Kingdom resident member of a group shall, unless the head of the group is an entity resident in the Netherlands, be allowed as a credit against the Netherlands bank tax;
b) where the United Kingdom bank tax has applied to an entity resident in the United Kingdom, with respect to a permanent establishment situated in the Netherlands, either directly or through consolidation, the United Kingdom bank tax attributable to the permanent establishment shall, unless that entity is a member of a group of which the head is an entity resident in the Netherlands, be allowed as a credit against the Netherlands bank tax;
c) the credit in sub-paragraphs a) and b) will be based on the equity and liabilities that have been taken into account in determining the United Kingdom bank tax and shall not exceed the Netherlands bank tax which is due on the taxable base of an entity or permanent establishment as referred to in sub-paragraphs a) and b);
d) for the determination of the United Kingdom bank tax to be allowed as a credit, any exemption or rebate from the United Kingdom bank tax shall be attributed to a subsidiary or permanent establishment in the same proportion as the attribution of the equity and liabilities to such subsidiary or permanent establishment for the purposes of bank taxes.
2. In the case of the United Kingdom, double charging of bank tax shall, subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against the United Kingdom bank tax of a bank tax payable in a territory outside the United Kingdom (which shall not affect the general principle hereof), be dealt with as follows:
a) the Netherlands bank tax on an entity resident in the United Kingdom that is a subsidiary of a Netherlands resident member of a group shall, unless the parent of the group is resident in the United Kingdom, be allowed as a credit against the United Kingdom bank tax;
b) where the Netherlands bank tax has applied, either directly or through consolidation, to a permanent establishment situated in the United Kingdom, the credit shall, unless the parent of the group is resident in the United Kingdom, take into account the Netherlands bank tax attributable to the permanent establishment.
a) the United Kingdom bank tax on an entity resident in the Netherlands that is a subsidiary of a United Kingdom resident member of a group shall, unless the head of the group is an entity resident in the Netherlands, be allowed as a credit against the Netherlands bank tax;
b) where the United Kingdom bank tax has applied to an entity resident in the United Kingdom, with respect to a permanent establishment situated in the Netherlands, either directly or through consolidation, the United Kingdom bank tax attributable to the permanent establishment shall, unless that entity is a member of a group of which the head is an entity resident in the Netherlands, be allowed as a credit against the Netherlands bank tax;
c) the credit in sub-paragraphs a) and b) will be based on the equity and liabilities that have been taken into account in determining the United Kingdom bank tax and shall not exceed the Netherlands bank tax which is due on the taxable base of an entity or permanent establishment as referred to in sub-paragraphs a) and b);
d) for the determination of the United Kingdom bank tax to be allowed as a credit, any exemption or rebate from the United Kingdom bank tax shall be attributed to a subsidiary or permanent establishment in the same proportion as the attribution of the equity and liabilities to such subsidiary or permanent establishment for the purposes of bank taxes.
2. In the case of the United Kingdom, double charging of bank tax shall, subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against the United Kingdom bank tax of a bank tax payable in a territory outside the United Kingdom (which shall not affect the general principle hereof), be dealt with as follows:
a) the Netherlands bank tax on an entity resident in the United Kingdom that is a subsidiary of a Netherlands resident member of a group shall, unless the parent of the group is resident in the United Kingdom, be allowed as a credit against the United Kingdom bank tax;
b) where the Netherlands bank tax has applied, either directly or through consolidation, to a permanent establishment situated in the United Kingdom, the credit shall, unless the parent of the group is resident in the United Kingdom, take into account the Netherlands bank tax attributable to the permanent establishment.
- Citeren als
- Art. 5
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006487
- Officiële bron
- wetten.overheid.nl