BWBV0007016
Geldig vanaf 31-12-2024
Artikel 2
Verdrag tussen het Koninkrijk der Nederlanden en het Vorstendom Andorra 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 (met Protocol)
1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
a) in the Kingdom of the Netherlands: (i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (de Mijnbouwwet);
(iv) the dividend tax (de dividendbelasting); and
(v) the withholding tax (de bronbelasting); (hereinafter referred to as “Netherlands tax”);
(i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (de Mijnbouwwet);
(iv) the dividend tax (de dividendbelasting); and
(v) the withholding tax (de bronbelasting);
b) in the Principality of Andorra: (i) the corporate income tax (impost sobre societats);
(ii) the personal income tax (impost sobre la renda de les persones físiques);
(iii) the tax on income for fiscal non-residents (impost sobre la renda dels no-residents fiscals) and
(iv) tax payable on the increase in value in immovable property (impost sobre les plusvàlues en les transmissions patrimonials immobiliàries); (hereinafter referred to as “Andorran tax”).
(i) the corporate income tax (impost sobre societats);
(ii) the personal income tax (impost sobre la renda de les persones físiques);
(iii) the tax on income for fiscal non-residents (impost sobre la renda dels no-residents fiscals) and
(iv) tax payable on the increase in value in immovable property (impost sobre les plusvàlues en les transmissions patrimonials immobiliàries);
4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
a) in the Kingdom of the Netherlands: (i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (de Mijnbouwwet);
(iv) the dividend tax (de dividendbelasting); and
(v) the withholding tax (de bronbelasting); (hereinafter referred to as “Netherlands tax”);
(i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (de Mijnbouwwet);
(iv) the dividend tax (de dividendbelasting); and
(v) the withholding tax (de bronbelasting);
b) in the Principality of Andorra: (i) the corporate income tax (impost sobre societats);
(ii) the personal income tax (impost sobre la renda de les persones físiques);
(iii) the tax on income for fiscal non-residents (impost sobre la renda dels no-residents fiscals) and
(iv) tax payable on the increase in value in immovable property (impost sobre les plusvàlues en les transmissions patrimonials immobiliàries); (hereinafter referred to as “Andorran tax”).
(i) the corporate income tax (impost sobre societats);
(ii) the personal income tax (impost sobre la renda de les persones físiques);
(iii) the tax on income for fiscal non-residents (impost sobre la renda dels no-residents fiscals) and
(iv) tax payable on the increase in value in immovable property (impost sobre les plusvàlues en les transmissions patrimonials immobiliàries);
4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
- Citeren als
- Art. 2
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0007016
- Officiële bron
- wetten.overheid.nl