BWBV0007045
Artikel 2
Verdrag tussen het Koninkrijk der Nederlanden en de Volksrepubliek Bangladesh tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
1. This Agreement shall apply to taxes on income 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 all taxes imposed on total income, or on elements of income, 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 Agreement shall apply are in particular:
a) in the European part 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);
(v) the withholding tax (de bronbelasting); and
(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);
(v) the withholding tax (de bronbelasting); and
b) in the Caribbean part of the Netherlands: (i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the property tax (de vastgoedbelasting);
(iv) the revenue tax (de opbrengstbelasting);
(v) the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act BES (de Mijnwet BES), the Mining Decree BES (het Mijnbesluit BES) or the Petroleum Act Saba Bank BES (de Petroleumwet Saba Bank BES); (hereinafter referred to as “Netherlands tax”);
(i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the property tax (de vastgoedbelasting);
(iv) the revenue tax (de opbrengstbelasting);
(v) the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act BES (de Mijnwet BES), the Mining Decree BES (het Mijnbesluit BES) or the Petroleum Act Saba Bank BES (de Petroleumwet Saba Bank BES);
c) in the case of Bangladesh, the income tax, including any surcharge on income or income tax (hereinafter referred to as “Bangladesh tax”).
4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed under the laws of a Contracting State after the date of signature of the Agreement 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 respective taxation laws.
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, 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 Agreement shall apply are in particular:
a) in the European part 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);
(v) the withholding tax (de bronbelasting); and
(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);
(v) the withholding tax (de bronbelasting); and
b) in the Caribbean part of the Netherlands: (i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the property tax (de vastgoedbelasting);
(iv) the revenue tax (de opbrengstbelasting);
(v) the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act BES (de Mijnwet BES), the Mining Decree BES (het Mijnbesluit BES) or the Petroleum Act Saba Bank BES (de Petroleumwet Saba Bank BES); (hereinafter referred to as “Netherlands tax”);
(i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the property tax (de vastgoedbelasting);
(iv) the revenue tax (de opbrengstbelasting);
(v) the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act BES (de Mijnwet BES), the Mining Decree BES (het Mijnbesluit BES) or the Petroleum Act Saba Bank BES (de Petroleumwet Saba Bank BES);
c) in the case of Bangladesh, the income tax, including any surcharge on income or income tax (hereinafter referred to as “Bangladesh tax”).
4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed under the laws of a Contracting State after the date of signature of the Agreement 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 respective taxation laws.
- Citeren als
- Art. 2
- Status
- Geldend recht
- Identificatie
- BWBV0007045
- Officiële bron
- wetten.overheid.nl