BWBV0006565
Geldig vanaf 01-09-2024
Artikel 11
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Malta tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belastingen met betrekking tot belastingen naar het inkomen
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
2. It is understood that the provisions of this Article shall not prevent the application of any agreement between Curaçao and the European Union pursuant to the stipulations of the EU Savings Directive No. 2003/48/EC, if the interest arises in or is paid through a paying agent of Curaçao to an individual who is a resident of Malta, or any agreement between the two Contracting States made on the basis of the aforementioned Savings Directive.
3. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
4. The provisions of paragraph 1 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
5. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
2. It is understood that the provisions of this Article shall not prevent the application of any agreement between Curaçao and the European Union pursuant to the stipulations of the EU Savings Directive No. 2003/48/EC, if the interest arises in or is paid through a paying agent of Curaçao to an individual who is a resident of Malta, or any agreement between the two Contracting States made on the basis of the aforementioned Savings Directive.
3. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
4. The provisions of paragraph 1 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
5. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
- Citeren als
- Art. 11
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006565
- Officiële bron
- wetten.overheid.nl