BWBV0006497
Artikel II
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
It is understood that, if the competent authorities of the Contracting States have, by mutual agreement, reached a solution within the context of the Agreement for cases in which
a) application of paragraph 2 of Article 3 with respect to the interpretation of a term not defined in the Agreement; 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 Agreement in other similar cases.
a) application of paragraph 2 of Article 3 with respect to the interpretation of a term not defined in the Agreement; 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 Agreement in other similar cases.
- Citeren als
- Art. II
- Status
- Geldend recht
- Identificatie
- BWBV0006497
- Officiële bron
- wetten.overheid.nl