BWBV0006895
Geldig vanaf 30-11-2022
Artikel III
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Chili tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen en het voorkomen van het ontduiken en ontwijken van belasting
a) Where in any other convention Chile agrees to limit the application of the Additional Tax payable in Chile, the Contracting States shall consult with each other with a view to amending the Convention in order to re-establish the balance of benefits under the Convention.
b) Where (i) the rate of the Additional Tax imposed under the domestic law of Chile exceeds 35 per cent; or
(ii) the First Category Tax ceases to be fully creditable in determining the amount of Additional Tax to be paid,
(i) the rate of the Additional Tax imposed under the domestic law of Chile exceeds 35 per cent; or
(ii) the First Category Tax ceases to be fully creditable in determining the amount of Additional Tax to be paid,
then paragraph 4 of Article 10 of the Convention shall not apply and the tax charged under subparagraphs (a) and (b) of paragraph 2 of Article 10 of the Convention shall not exceed 20 per cent of the gross amount of dividends paid by a company which is a resident of a Contracting State and beneficially owned by a resident of the other Contracting State. In this case the Contracting States shall consult with each other with a view to amending the Convention in order to re-establish the balance of benefits under the Convention.
b) Where (i) the rate of the Additional Tax imposed under the domestic law of Chile exceeds 35 per cent; or
(ii) the First Category Tax ceases to be fully creditable in determining the amount of Additional Tax to be paid,
(i) the rate of the Additional Tax imposed under the domestic law of Chile exceeds 35 per cent; or
(ii) the First Category Tax ceases to be fully creditable in determining the amount of Additional Tax to be paid,
then paragraph 4 of Article 10 of the Convention shall not apply and the tax charged under subparagraphs (a) and (b) of paragraph 2 of Article 10 of the Convention shall not exceed 20 per cent of the gross amount of dividends paid by a company which is a resident of a Contracting State and beneficially owned by a resident of the other Contracting State. In this case the Contracting States shall consult with each other with a view to amending the Convention in order to re-establish the balance of benefits under the Convention.
- Citeren als
- Art. III
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006895
- Officiële bron
- wetten.overheid.nl