BWBV0007045
Artikel 3
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. For the purposes of this Agreement, unless the context otherwise requires:
a) the terms “a Contracting State” and “the other Contracting State” mean the People's Republic of Bangladesh, or the Kingdom of the Netherlands, in respect of the Netherlands, as the context requires;
b) the term “Bangladesh” means all the territory of the People's Republic of Bangladesh including the part of the seabed and its sub-soil thereof, to the extent that that area in accordance with international law has been or may hereafter be designated under Bangladesh law as an area within which Bangladesh may exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the seabed or its sub-soil;
c) the term “the Netherlands” means: (i) the European part of the Netherlands, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; and
(ii) the Caribbean part of the Netherlands which is situated in the Caribbean Sea and consists of the islands of Bonaire, Sint Eustatius and Saba, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights, but excluding the parts thereof relating to Aruba, Curaçao and Sint Maarten;
(i) the European part of the Netherlands, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; and
(ii) the Caribbean part of the Netherlands which is situated in the Caribbean Sea and consists of the islands of Bonaire, Sint Eustatius and Saba, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights, but excluding the parts thereof relating to Aruba, Curaçao and Sint Maarten;
d) the term “competent authority” means: (i) in the Netherlands, the Minister of Finance or his authorised representative;
(ii) in the case of Bangladesh, the National Board of Revenue or its authorised representative;
(i) in the Netherlands, the Minister of Finance or his authorised representative;
(ii) in the case of Bangladesh, the National Board of Revenue or its authorised representative;
e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
g) the term “international traffic” means any transport by a ship or aircraft except when the ship or aircraft is operated solely between places in a Contracting State and the enterprise that operates the ship or aircraft is not an enterprise of that State;
h) the term “national”, in relation to a Contracting State, means any individual possessing the nationality of that Contracting State and any legal person, partnership or association or other entity deriving its status as such from the laws in force in that Contracting State;
i) the term “person” includes an individual, a company, any other body of persons or any other entity;
j) the term “recognised pension fund” of a Contracting State means an entity or arrangement established in that State that is treated as a separate person under the taxation laws of that State and: (i) that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that State or one of its political subdivisions or local authorities; or
(ii) that is established and operated exclusively or almost exclusively to invest funds for the benefit of entities or arrangements referred to in subdivision (i).
(i) that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that State or one of its political subdivisions or local authorities; or
(ii) that is established and operated exclusively or almost exclusively to invest funds for the benefit of entities or arrangements referred to in subdivision (i).
2. For the purposes of this Agreement, rights to the exploration and exploitation of natural resources shall be regarded as immovable property located in the Contracting State to whose territorial sea and any area beyond and adjacent to its territorial sea (including the exclusive economic zone and continental shelf) within which that State, in accordance with international law, exercises jurisdiction or sovereign rights, including the seabed and subsoil thereof, these rights apply, and these rights are regarded as assets of a permanent establishment in that State. Furthermore, the aforementioned rights include rights to interests in, or benefits from assets that arise from, that exploration or exploitation.
3. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
4. It is understood that the provisions of this Agreement which are identical or in substance similar to the provisions of the OECD Model Tax Convention on Income and on Capital or the United Nations Model Double Taxation Convention between Developed and Developing Countries shall be interpreted in accordance with the OECD and United Nations Commentaries thereon at the moment of the application of this Agreement.
a) the terms “a Contracting State” and “the other Contracting State” mean the People's Republic of Bangladesh, or the Kingdom of the Netherlands, in respect of the Netherlands, as the context requires;
b) the term “Bangladesh” means all the territory of the People's Republic of Bangladesh including the part of the seabed and its sub-soil thereof, to the extent that that area in accordance with international law has been or may hereafter be designated under Bangladesh law as an area within which Bangladesh may exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the seabed or its sub-soil;
c) the term “the Netherlands” means: (i) the European part of the Netherlands, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; and
(ii) the Caribbean part of the Netherlands which is situated in the Caribbean Sea and consists of the islands of Bonaire, Sint Eustatius and Saba, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights, but excluding the parts thereof relating to Aruba, Curaçao and Sint Maarten;
(i) the European part of the Netherlands, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; and
(ii) the Caribbean part of the Netherlands which is situated in the Caribbean Sea and consists of the islands of Bonaire, Sint Eustatius and Saba, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights, but excluding the parts thereof relating to Aruba, Curaçao and Sint Maarten;
d) the term “competent authority” means: (i) in the Netherlands, the Minister of Finance or his authorised representative;
(ii) in the case of Bangladesh, the National Board of Revenue or its authorised representative;
(i) in the Netherlands, the Minister of Finance or his authorised representative;
(ii) in the case of Bangladesh, the National Board of Revenue or its authorised representative;
e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
g) the term “international traffic” means any transport by a ship or aircraft except when the ship or aircraft is operated solely between places in a Contracting State and the enterprise that operates the ship or aircraft is not an enterprise of that State;
h) the term “national”, in relation to a Contracting State, means any individual possessing the nationality of that Contracting State and any legal person, partnership or association or other entity deriving its status as such from the laws in force in that Contracting State;
i) the term “person” includes an individual, a company, any other body of persons or any other entity;
j) the term “recognised pension fund” of a Contracting State means an entity or arrangement established in that State that is treated as a separate person under the taxation laws of that State and: (i) that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that State or one of its political subdivisions or local authorities; or
(ii) that is established and operated exclusively or almost exclusively to invest funds for the benefit of entities or arrangements referred to in subdivision (i).
(i) that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that State or one of its political subdivisions or local authorities; or
(ii) that is established and operated exclusively or almost exclusively to invest funds for the benefit of entities or arrangements referred to in subdivision (i).
2. For the purposes of this Agreement, rights to the exploration and exploitation of natural resources shall be regarded as immovable property located in the Contracting State to whose territorial sea and any area beyond and adjacent to its territorial sea (including the exclusive economic zone and continental shelf) within which that State, in accordance with international law, exercises jurisdiction or sovereign rights, including the seabed and subsoil thereof, these rights apply, and these rights are regarded as assets of a permanent establishment in that State. Furthermore, the aforementioned rights include rights to interests in, or benefits from assets that arise from, that exploration or exploitation.
3. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
4. It is understood that the provisions of this Agreement which are identical or in substance similar to the provisions of the OECD Model Tax Convention on Income and on Capital or the United Nations Model Double Taxation Convention between Developed and Developing Countries shall be interpreted in accordance with the OECD and United Nations Commentaries thereon at the moment of the application of this Agreement.
- Citeren als
- Art. 3
- Status
- Geldend recht
- Identificatie
- BWBV0007045
- Officiële bron
- wetten.overheid.nl