BWBV0007016
Geldig vanaf 31-12-2024
Artikel II
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)
It is understood that, if the competent authorities of the Contracting States have, by mutual agreement, reached a solution within the context of the Convention for cases in which:
a) the application of paragraph 2 of Article 3 with respect to the interpretation of a term not defined in the Convention; or
b) differences in qualification (for example of an element of income or of a person)
would result in double taxation or double exemption, this solution, after publication thereof by both competent authorities, shall also be binding for the application of the provisions of the Convention in other similar cases.
a) the application of paragraph 2 of Article 3 with respect to the interpretation of a term not defined in the Convention; or
b) differences in qualification (for example of an element of income or of a person)
would result in double taxation or double exemption, this solution, after publication thereof by both competent authorities, shall also be binding for the application of the provisions of the Convention in other similar cases.
- Citeren als
- Art. II
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0007016
- Officiële bron
- wetten.overheid.nl