BWBV0007016
Geldig vanaf 31-12-2024
Artikel VIII
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. The Netherlands shall not be prevented from taxing income with respect to an interest in a tax exempt investment institution (“vrijgestelde beleggingsinstelling”) according to its domestic law, but if the beneficial owner of such income is a resident of Andorra, the tax so charged shall not exceed 15 per cent of the gross amount of the income.
2. The provisions of paragraph 3 of Article 10 shall not apply to dividends paid by or received by a person that is a collective investment vehicle.
3. It is understood that a person that for the purposes of the company tax of the Netherlands is a fiscal investment institution (“fiscale beleggingsinstelling”) is considered to be a collective investment vehicle.
2. The provisions of paragraph 3 of Article 10 shall not apply to dividends paid by or received by a person that is a collective investment vehicle.
3. It is understood that a person that for the purposes of the company tax of the Netherlands is a fiscal investment institution (“fiscale beleggingsinstelling”) is considered to be a collective investment vehicle.
- Citeren als
- Art. VIII
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0007016
- Officiële bron
- wetten.overheid.nl