BWBV0006497
Artikel 22
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Malawi tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. tax paid by residents of Malawi in respect of income taxable in the Netherlands in accordance with the provisions of this Agreement shall be deducted from the taxes due according to the Malawi fiscal law. Such deduction shall not, however, exceed that part of the Malawi tax as computed before the deduction is given, which is attributable to the income which in accordance with the provision of this Agreement may be taxed in the Netherlands.
2. The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income which, according to the provisions of this Agreement, may be taxed or shall be taxable only in Malawi.
3. However, where a resident of the Netherlands derives items of income which according to paragraphs 1, 3 and 4 of Article 6, paragraph 1 of Article 7, paragraph 8 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12, paragraphs 1, 2 and 4 of Article 13, paragraph 1 of Article 14, paragraphs 1 and 2 of Article 17, paragraph 1 (subparagraph a) of Article 18 and paragraph 2 of Article 21 of this Agreement may be taxed or shall be taxable only in Malawi and are included in the basis referred to in paragraph 2, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of the Netherlands law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the amount of the items of income which are exempt from the Netherlands tax under those provisions.
4. Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income which according to paragraphs 2 and 3 of Article 10, paragraph 2 of Article 11, paragraph 2 of Article 12, paragraph 1 of Article 15, paragraphs 1 and 2 of Article 16, paragraph 5 of Article 17 and paragraph 3 of Article 21 of this Agreement may be taxed in Malawi to the extent that these items are included in the basis referred to in paragraph 2. The amount of this deduction shall be equal to the tax paid in Malawi on these items of income, but shall, in case the provisions of the Netherlands law for the avoidance of double taxation provide so, not exceed the amount of the deduction which would be allowed if the items of income so included were the sole items for which the Netherlands gives a deduction under the provisions of the Netherlands law for the avoidance of double taxation.
This paragraph shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the avoidance of double taxation, but only as far as the calculation of the amount of the deduction of the Netherlands tax is concerned with respect to the aggregation of income from more than one country and the carry forward of the tax paid in Malawi on the said items of income to subsequent years.
5. Notwithstanding the provisions of paragraph 3, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Malawi on items of income which according to paragraph 1 of Article 7, paragraph 8 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12, paragraph 4 of Article 13 and paragraph 2 of Article 21 of this Agreement may be taxed in Malawi to the extent that these items are included in the basis referred to in paragraph 2, insofar as the Netherlands under the provisions of the Netherlands law for the avoidance of double taxation allows a deduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this deduction the provisions of paragraph 4 of this Article shall apply accordingly.
2. The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income which, according to the provisions of this Agreement, may be taxed or shall be taxable only in Malawi.
3. However, where a resident of the Netherlands derives items of income which according to paragraphs 1, 3 and 4 of Article 6, paragraph 1 of Article 7, paragraph 8 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12, paragraphs 1, 2 and 4 of Article 13, paragraph 1 of Article 14, paragraphs 1 and 2 of Article 17, paragraph 1 (subparagraph a) of Article 18 and paragraph 2 of Article 21 of this Agreement may be taxed or shall be taxable only in Malawi and are included in the basis referred to in paragraph 2, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of the Netherlands law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the amount of the items of income which are exempt from the Netherlands tax under those provisions.
4. Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income which according to paragraphs 2 and 3 of Article 10, paragraph 2 of Article 11, paragraph 2 of Article 12, paragraph 1 of Article 15, paragraphs 1 and 2 of Article 16, paragraph 5 of Article 17 and paragraph 3 of Article 21 of this Agreement may be taxed in Malawi to the extent that these items are included in the basis referred to in paragraph 2. The amount of this deduction shall be equal to the tax paid in Malawi on these items of income, but shall, in case the provisions of the Netherlands law for the avoidance of double taxation provide so, not exceed the amount of the deduction which would be allowed if the items of income so included were the sole items for which the Netherlands gives a deduction under the provisions of the Netherlands law for the avoidance of double taxation.
This paragraph shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the avoidance of double taxation, but only as far as the calculation of the amount of the deduction of the Netherlands tax is concerned with respect to the aggregation of income from more than one country and the carry forward of the tax paid in Malawi on the said items of income to subsequent years.
5. Notwithstanding the provisions of paragraph 3, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Malawi on items of income which according to paragraph 1 of Article 7, paragraph 8 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12, paragraph 4 of Article 13 and paragraph 2 of Article 21 of this Agreement may be taxed in Malawi to the extent that these items are included in the basis referred to in paragraph 2, insofar as the Netherlands under the provisions of the Netherlands law for the avoidance of double taxation allows a deduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this deduction the provisions of paragraph 4 of this Article shall apply accordingly.
- Citeren als
- Art. 22
- Status
- Geldend recht
- Identificatie
- BWBV0006497
- Officiële bron
- wetten.overheid.nl