BWBV0006895
Geldig vanaf 30-11-2022
Artikel V
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
If Chile agrees, in a tax treaty with any other State that enters into force after the date of entry into force of this Convention;
a) to limit the tax charged in Chile on interest arising in Chile to a rate lower than that specified in paragraph 2 of Article 11 of this Convention, or
b) to limit the tax charged in Chile on royalties arising in Chile to a rate below that provided for in paragraph 2 of Article 12 of this Convention, or
c) that payments for industrial, commercial or scientific equipment will not be treated as royalties for the purposes of that treaty, or
d) terms that further limit the right of Chile to tax gains under Article 13 of this Convention,
the Contracting States shall, at the request of the Netherlands, consult with a view to amending the Convention to incorporate such lower taxes or limiting terms into the Convention.
a) to limit the tax charged in Chile on interest arising in Chile to a rate lower than that specified in paragraph 2 of Article 11 of this Convention, or
b) to limit the tax charged in Chile on royalties arising in Chile to a rate below that provided for in paragraph 2 of Article 12 of this Convention, or
c) that payments for industrial, commercial or scientific equipment will not be treated as royalties for the purposes of that treaty, or
d) terms that further limit the right of Chile to tax gains under Article 13 of this Convention,
the Contracting States shall, at the request of the Netherlands, consult with a view to amending the Convention to incorporate such lower taxes or limiting terms into the Convention.
- Citeren als
- Art. V
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006895
- Officiële bron
- wetten.overheid.nl