BWBV0006565
Geldig vanaf 01-09-2024
Artikel 22
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. In the case of Malta, double taxation shall be eliminated as follows:
Subject to the provisions of the law of Malta regarding the allowance of a credit against Malta tax in respect of foreign tax, where, in accordance with the provisions of this Convention, there is included in a Malta assessment income from sources within Curaçao (and therefore excluding income in relation to participating holdings and permanent establishments that is exempt from Malta tax), the Curaçao tax on such income shall be allowed as a credit against the relative Malta tax payable thereon.
2. In the case of Curaçao double taxation shall be eliminated as follows:
a) Curaçao, 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 Convention, may be taxed in Malta;
b) However, where a resident of Curaçao derives items of income which according to Article 6, Article 7, paragraph 4 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12, paragraphs 1 and 2 of Article 13, paragraph 1 of Article 14, paragraph 2 of Article 20 and paragraph 2 of Article 21 may be taxed in Malta and are included in the basis referred to in sub-paragraph (a) of this paragraph, Curaçao shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of Curaçao law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the total amount of the items of income, which are exempt from Curaçao tax under those provisions;
c) Further, Curaçao shall allow a deduction from Curaçao tax so computed for the items of income which according to paragraph 2 of Article 10, paragraph 4 of Article 13, Article 15, Article 16 and paragraph 2 of Article 17 may be taxed in Malta to the extent that these items are included in the basis referred to in sub-paragraph (a) of this paragraph. The amount of this deduction shall be equal to the tax paid in Malta (excluding in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid and credited to the shareholder) on these items of income, but shall not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items of income which are exempt from Curaçao tax under the provisions of Curaçao law for the avoidance of double taxation.
Subject to the provisions of the law of Malta regarding the allowance of a credit against Malta tax in respect of foreign tax, where, in accordance with the provisions of this Convention, there is included in a Malta assessment income from sources within Curaçao (and therefore excluding income in relation to participating holdings and permanent establishments that is exempt from Malta tax), the Curaçao tax on such income shall be allowed as a credit against the relative Malta tax payable thereon.
2. In the case of Curaçao double taxation shall be eliminated as follows:
a) Curaçao, 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 Convention, may be taxed in Malta;
b) However, where a resident of Curaçao derives items of income which according to Article 6, Article 7, paragraph 4 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12, paragraphs 1 and 2 of Article 13, paragraph 1 of Article 14, paragraph 2 of Article 20 and paragraph 2 of Article 21 may be taxed in Malta and are included in the basis referred to in sub-paragraph (a) of this paragraph, Curaçao shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of Curaçao law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the total amount of the items of income, which are exempt from Curaçao tax under those provisions;
c) Further, Curaçao shall allow a deduction from Curaçao tax so computed for the items of income which according to paragraph 2 of Article 10, paragraph 4 of Article 13, Article 15, Article 16 and paragraph 2 of Article 17 may be taxed in Malta to the extent that these items are included in the basis referred to in sub-paragraph (a) of this paragraph. The amount of this deduction shall be equal to the tax paid in Malta (excluding in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid and credited to the shareholder) on these items of income, but shall not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items of income which are exempt from Curaçao tax under the provisions of Curaçao law for the avoidance of double taxation.
- Citeren als
- Art. 22
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006565
- Officiële bron
- wetten.overheid.nl