BWBV0006949
Artikel 13
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Colombia tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the alienator is a resident.
4. Gains derived by a resident of a Contracting State from the alienation of shares, other than shares in which there is substantial and regular trading on a Recognised Stock Exchange, or comparable interests, such as interests in a partnership or trust, may be taxed in the other Contracting State if, at any time during the 365 days preceding the alienation, these shares or comparable interests derived more than 50 per cent of their value directly or indirectly from the commercial value of immovable property, as defined in Article 6, situated in that other State.
5. Subject to paragraph 4, gains derived by a resident of a Contracting State from the alienation of shares or other rights representing the capital of a company that is a resident of the other Contracting State may be taxed in that other Contracting State where the resident of the first mentioned Contracting State owned, at any time within the 365 days preceding the alienation, 20 per cent or more of the capital of that company, but the tax so charged shall not exceed 10 per cent of the net amount of such gains. However, this paragraph does not apply to gains derived from the alienation or exchange of shares in the framework of a tax-free reorganisation of a company, a merger, a division or a similar operation.
6. Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3, 4 and 5, shall be taxable only in the Contracting State of which the alienator is a resident.
7. Where an individual has been a resident of a Contracting State and has become a resident of the other Contracting State, paragraphs 4, 5 and 6 shall not prevent the first-mentioned State from taxing under its domestic law the capital appreciation of shares, profit sharing certificates, call options and usufruct on shares and profit sharing certificates, in and debt-claims on a company for the period of residency of that individual in the first-mentioned State. In such case, the appreciation of capital taxed in the first-mentioned State shall be included in the tax cost of the asset from the moment this individual becomes a resident of the other Contracting State.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the alienator is a resident.
4. Gains derived by a resident of a Contracting State from the alienation of shares, other than shares in which there is substantial and regular trading on a Recognised Stock Exchange, or comparable interests, such as interests in a partnership or trust, may be taxed in the other Contracting State if, at any time during the 365 days preceding the alienation, these shares or comparable interests derived more than 50 per cent of their value directly or indirectly from the commercial value of immovable property, as defined in Article 6, situated in that other State.
5. Subject to paragraph 4, gains derived by a resident of a Contracting State from the alienation of shares or other rights representing the capital of a company that is a resident of the other Contracting State may be taxed in that other Contracting State where the resident of the first mentioned Contracting State owned, at any time within the 365 days preceding the alienation, 20 per cent or more of the capital of that company, but the tax so charged shall not exceed 10 per cent of the net amount of such gains. However, this paragraph does not apply to gains derived from the alienation or exchange of shares in the framework of a tax-free reorganisation of a company, a merger, a division or a similar operation.
6. Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3, 4 and 5, shall be taxable only in the Contracting State of which the alienator is a resident.
7. Where an individual has been a resident of a Contracting State and has become a resident of the other Contracting State, paragraphs 4, 5 and 6 shall not prevent the first-mentioned State from taxing under its domestic law the capital appreciation of shares, profit sharing certificates, call options and usufruct on shares and profit sharing certificates, in and debt-claims on a company for the period of residency of that individual in the first-mentioned State. In such case, the appreciation of capital taxed in the first-mentioned State shall be included in the tax cost of the asset from the moment this individual becomes a resident of the other Contracting State.
- Citeren als
- Art. 13
- Status
- Geldend recht
- Identificatie
- BWBV0006949
- Officiële bron
- wetten.overheid.nl