BWBV0006565
Geldig vanaf 01-09-2024
Artikel 2
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. This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises.
3. The existing taxes to which the Convention shall apply are in particular:
a) in the case of Malta: the income tax; (hereinafter referred to as “Malta tax”);
b) in the case of Curaçao: – the income tax (inkomstenbelasting);
– the wage tax (loonbelasting);
– the profit tax (winstbelasting);
– the dividend tax (dividendbelasting); (hereinafter referred to as “Curaçao tax”).
– the income tax (inkomstenbelasting);
– the wage tax (loonbelasting);
– the profit tax (winstbelasting);
– the dividend tax (dividendbelasting);
4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises.
3. The existing taxes to which the Convention shall apply are in particular:
a) in the case of Malta: the income tax; (hereinafter referred to as “Malta tax”);
b) in the case of Curaçao: – the income tax (inkomstenbelasting);
– the wage tax (loonbelasting);
– the profit tax (winstbelasting);
– the dividend tax (dividendbelasting); (hereinafter referred to as “Curaçao tax”).
– the income tax (inkomstenbelasting);
– the wage tax (loonbelasting);
– the profit tax (winstbelasting);
– the dividend tax (dividendbelasting);
4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
- Citeren als
- Art. 2
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006565
- Officiële bron
- wetten.overheid.nl