BWBV0006949
Artikel 21
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. A Contracting State, 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 the Other Contracting State.
2. However, where a resident of the Netherlands derives items of income which according to paragraphs 1, 3 and 4 of Article 6, paragraph 1 of Article 7, paragraph 5 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12, paragraphs 1, 2 and 3 of Article 13, paragraph 1 of Article 14, paragraphs 1 and 2 of Article 17, paragraph 1 (subparagraph a) of Article 18 and paragraph 2 of Article 20 of this Convention may be taxed in Colombia and are included in the basis referred to in paragraph 1, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of the Netherlands law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the amount of the items of income which are exempt from Netherlands tax under those provisions.
3. Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income which according to paragraphs 2 and 7 of Article 10, paragraph 2 of Article 11, paragraph 2 of Article 12, paragraphs 5 and 7 of Article 13, Article 15, paragraphs 1 and 2 of Article 16 and paragraph 6 of Article 17, paragraph 3 of Article 20 of this Convention may be taxed in Colombia to the extent that these items are included in the basis referred to in paragraph 1. The amount of this deduction shall be equal to the tax paid in Colombia on these items of income, but shall, in case the provisions of the Netherlands law for the avoidance of double taxation provide so, not exceed the amount of the deduction which would be allowed if the items of income so included were the sole items of income for which the Netherlands gives deduction under the provisions of the Netherlands law for the avoidance of double taxation.
This paragraph shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the avoidance of double taxation, but only as far as the calculation of the amount of the deduction of Netherlands tax is concerned with respect to the aggregation of income from more than one country and the carry forward of the tax paid in Colombia on the said items of income to subsequent years.
4. Notwithstanding the provisions of paragraph 2, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Colombia on items of income which according to paragraph 1 of Article 7, paragraph 5 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12 and paragraph 2 of Article 20 of this Convention may be taxed in Colombia to the extent that these items are included in the basis referred to in paragraph 1, insofar as the Netherlands under the provisions of the Netherlands law for the avoidance of double taxation allows a deduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this deduction the provisions of paragraph 3 of this Article shall apply accordingly.
5. Where a resident of Colombia derives income which, in accordance with the provisions of this Convention, may be taxed in the Netherlands, Colombia shall allow as a deduction (descuento) from the tax on the income of that resident:
a) the amount that results from multiplying the gross amount of the dividends by the tax rate applicable to the profits out of which such dividends were paid, in addition to an amount equal to the Netherlands tax paid in respect of such dividends, in the event of tax paid in respect of dividends in the Netherlands, or
b) an amount equal to the Netherlands tax paid, in all other cases,
due regard being had to the limitations provided by and the requirements set under the tax laws of Colombia that are not contrary to the underlying principles established in this paragraph.
Such deduction shall in no case, however, exceed that part of the Colombian tax, as computed before the deduction (descuento) is given, which is attributable to the income which may be taxed in the Netherlands.
2. However, where a resident of the Netherlands derives items of income which according to paragraphs 1, 3 and 4 of Article 6, paragraph 1 of Article 7, paragraph 5 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12, paragraphs 1, 2 and 3 of Article 13, paragraph 1 of Article 14, paragraphs 1 and 2 of Article 17, paragraph 1 (subparagraph a) of Article 18 and paragraph 2 of Article 20 of this Convention may be taxed in Colombia and are included in the basis referred to in paragraph 1, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of the Netherlands law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the amount of the items of income which are exempt from Netherlands tax under those provisions.
3. Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income which according to paragraphs 2 and 7 of Article 10, paragraph 2 of Article 11, paragraph 2 of Article 12, paragraphs 5 and 7 of Article 13, Article 15, paragraphs 1 and 2 of Article 16 and paragraph 6 of Article 17, paragraph 3 of Article 20 of this Convention may be taxed in Colombia to the extent that these items are included in the basis referred to in paragraph 1. The amount of this deduction shall be equal to the tax paid in Colombia on these items of income, but shall, in case the provisions of the Netherlands law for the avoidance of double taxation provide so, not exceed the amount of the deduction which would be allowed if the items of income so included were the sole items of income for which the Netherlands gives deduction under the provisions of the Netherlands law for the avoidance of double taxation.
This paragraph shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the avoidance of double taxation, but only as far as the calculation of the amount of the deduction of Netherlands tax is concerned with respect to the aggregation of income from more than one country and the carry forward of the tax paid in Colombia on the said items of income to subsequent years.
4. Notwithstanding the provisions of paragraph 2, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Colombia on items of income which according to paragraph 1 of Article 7, paragraph 5 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12 and paragraph 2 of Article 20 of this Convention may be taxed in Colombia to the extent that these items are included in the basis referred to in paragraph 1, insofar as the Netherlands under the provisions of the Netherlands law for the avoidance of double taxation allows a deduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this deduction the provisions of paragraph 3 of this Article shall apply accordingly.
5. Where a resident of Colombia derives income which, in accordance with the provisions of this Convention, may be taxed in the Netherlands, Colombia shall allow as a deduction (descuento) from the tax on the income of that resident:
a) the amount that results from multiplying the gross amount of the dividends by the tax rate applicable to the profits out of which such dividends were paid, in addition to an amount equal to the Netherlands tax paid in respect of such dividends, in the event of tax paid in respect of dividends in the Netherlands, or
b) an amount equal to the Netherlands tax paid, in all other cases,
due regard being had to the limitations provided by and the requirements set under the tax laws of Colombia that are not contrary to the underlying principles established in this paragraph.
Such deduction shall in no case, however, exceed that part of the Colombian tax, as computed before the deduction (descuento) is given, which is attributable to the income which may be taxed in the Netherlands.
- Citeren als
- Art. 21
- Status
- Geldend recht
- Identificatie
- BWBV0006949
- Officiële bron
- wetten.overheid.nl