BWBV0006554
Geldig vanaf 03-06-2016
Artikel 2
Verdrag inzake de coproductie van films tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Volksrepubliek China
2.1. A Co-production Film shall be entitled to the full enjoyment of all the benefits which are or may be accorded in China and the Netherlands respectively to national films subject to the laws and/or regulations in force from time to time in each country. These benefits accrue solely to the co-producer of the country that grants them.
2.2. The benefits referred to in paragraph (2.1) of this Article include, in particular:
a. the lifting of any quota restrictions that would otherwise apply to the import, distribution or exhibition of the film, and
b. access to any special import arrangements, agreed between a Party and a third country which operates import quota restrictions, for the import of domestic films of that Party.
2.3. Notwithstanding paragraphs 2.1 and 2.2 of this Article, eligibility for any benefits in fiscal treatment (subject to the film satisfying the criteria that domestic films must meet for such benefits) follows exclusively from the laws and/or regulations in force from time to time in each country, due regard being had to the provisions of the Agreement Between the Government of the Kingdom of the Netherlands and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed in Beijing on May 31, 2013.
2.2. The benefits referred to in paragraph (2.1) of this Article include, in particular:
a. the lifting of any quota restrictions that would otherwise apply to the import, distribution or exhibition of the film, and
b. access to any special import arrangements, agreed between a Party and a third country which operates import quota restrictions, for the import of domestic films of that Party.
2.3. Notwithstanding paragraphs 2.1 and 2.2 of this Article, eligibility for any benefits in fiscal treatment (subject to the film satisfying the criteria that domestic films must meet for such benefits) follows exclusively from the laws and/or regulations in force from time to time in each country, due regard being had to the provisions of the Agreement Between the Government of the Kingdom of the Netherlands and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed in Beijing on May 31, 2013.
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- Art. 2
- Geldig vanaf
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- Geldend recht
- Identificatie
- BWBV0006554
- Officiële bron
- wetten.overheid.nl