BWBV0007121
Artikel 22
Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Thailand tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
1. When income or profits are subject to tax in both Contracting States, relief from double taxation shall be given in accordance with the following paragraphs of this Article.
2. In Thailand, tax payable in the Netherlands in respect of income or profits derived in the Netherlands shall be allowed as a credit against any tax payable in Thailand in respect of that income or profits. The credit shall not, however, exceed that part of the tax payable in the Netherlands as computed before the credit is given, which is appropriate to such item of income or profits.
3. In the Netherlands, double taxation shall be eliminated as follows:
a) The Netherlands may include in the basis upon which taxes are imposed on its residents, the items of income which according to the provisions of this Convention may be taxed or shall be taxable only in Thailand. In such cases, however, the Netherlands shall allow a reduction of or deduction from the Netherlands tax according to the provisions of subparagraphs (b), (c), (d), (e) and (f).
b) Where a resident of the Netherlands derives items of income which according to paragraphs 1, 3 and 4 of Article 6, paragraph 1 of Article 7, paragraph 2 of Article 8, paragraph 6 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12, paragraphs 1, 2, and 3 of Article 13, paragraph 1 of Article 14, paragraph 1 of Article 15, paragraph 2 of Article 18, paragraph 1 of Article 19 and paragraph 2 of Article 21 of this Convention may be taxed in Thailand and are included in the basis referred to in subparagraph (a), the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of the Netherlands law for the elimination of double taxation. For that purpose, the said items of income shall be deemed to be included in the amount of the items of income which are exempt from Netherlands tax under those provisions.
c) The provisions of subparagraph (b) shall not apply to items of income derived by a resident of the Netherlands where Thailand applies the provisions of this Convention to exempt such items of income from tax or applies the provisions of paragraph 2 of Article 10, paragraph 2 of Article 11 or paragraph 2 of Article 12 of this Convention to such items of income. In such case, the provisions of subparagraph (e) shall apply accordingly.
d) Notwithstanding the provisions of subparagraph (b), the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Thailand on items of income which according to paragraph 1 of Article 7, paragraph 6 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12 and paragraph 2 of Article 21 of this Convention may be taxed in Thailand, to the extent that these items of income are included in the basis referred to in subparagraph (a), insofar as the Netherlands under the provisions of the Netherlands law for the elimination of double taxation allows a reduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this reduction the provisions of subparagraph (e) of this Article shall apply accordingly.
e) Where a resident of the Netherlands derives items of income which according to paragraphs 2 and 9 of Article 10, paragraph 2 of Article 11, paragraph 2 of Article 12, paragraph 6 of Article 13, paragraph 1 of Article 16 and paragraph 1 and 2 of Article 17 of this Convention may be taxed in Thailand, The Netherlands shall allow a deduction from its tax to the extent that these items are included in the basis referred to in subparagraph (a). The amount of this deduction shall be equal to the tax paid in Thailand on these items of income, but shall, in case the provisions of the Netherlands law for the elimination of double taxation provide so, not exceed the amount of the deduction which would be allowed if the items of income so included were the sole items for which the Netherlands gives a reduction under the provisions of the Netherlands law for the elimination of double taxation.
f) The provisions of subparagraph (e) shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the elimination of double taxation, but only as far as the calculation of the amount of the reduction of Netherlands tax is concerned with respect to the aggregation of income from more than one jurisdiction and the carry forward of the tax paid in Thailand on the said items of income to subsequent years.
2. In Thailand, tax payable in the Netherlands in respect of income or profits derived in the Netherlands shall be allowed as a credit against any tax payable in Thailand in respect of that income or profits. The credit shall not, however, exceed that part of the tax payable in the Netherlands as computed before the credit is given, which is appropriate to such item of income or profits.
3. In the Netherlands, double taxation shall be eliminated as follows:
a) The Netherlands may include in the basis upon which taxes are imposed on its residents, the items of income which according to the provisions of this Convention may be taxed or shall be taxable only in Thailand. In such cases, however, the Netherlands shall allow a reduction of or deduction from the Netherlands tax according to the provisions of subparagraphs (b), (c), (d), (e) and (f).
b) Where a resident of the Netherlands derives items of income which according to paragraphs 1, 3 and 4 of Article 6, paragraph 1 of Article 7, paragraph 2 of Article 8, paragraph 6 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12, paragraphs 1, 2, and 3 of Article 13, paragraph 1 of Article 14, paragraph 1 of Article 15, paragraph 2 of Article 18, paragraph 1 of Article 19 and paragraph 2 of Article 21 of this Convention may be taxed in Thailand and are included in the basis referred to in subparagraph (a), the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of the Netherlands law for the elimination of double taxation. For that purpose, the said items of income shall be deemed to be included in the amount of the items of income which are exempt from Netherlands tax under those provisions.
c) The provisions of subparagraph (b) shall not apply to items of income derived by a resident of the Netherlands where Thailand applies the provisions of this Convention to exempt such items of income from tax or applies the provisions of paragraph 2 of Article 10, paragraph 2 of Article 11 or paragraph 2 of Article 12 of this Convention to such items of income. In such case, the provisions of subparagraph (e) shall apply accordingly.
d) Notwithstanding the provisions of subparagraph (b), the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Thailand on items of income which according to paragraph 1 of Article 7, paragraph 6 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12 and paragraph 2 of Article 21 of this Convention may be taxed in Thailand, to the extent that these items of income are included in the basis referred to in subparagraph (a), insofar as the Netherlands under the provisions of the Netherlands law for the elimination of double taxation allows a reduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this reduction the provisions of subparagraph (e) of this Article shall apply accordingly.
e) Where a resident of the Netherlands derives items of income which according to paragraphs 2 and 9 of Article 10, paragraph 2 of Article 11, paragraph 2 of Article 12, paragraph 6 of Article 13, paragraph 1 of Article 16 and paragraph 1 and 2 of Article 17 of this Convention may be taxed in Thailand, The Netherlands shall allow a deduction from its tax to the extent that these items are included in the basis referred to in subparagraph (a). The amount of this deduction shall be equal to the tax paid in Thailand on these items of income, but shall, in case the provisions of the Netherlands law for the elimination of double taxation provide so, not exceed the amount of the deduction which would be allowed if the items of income so included were the sole items for which the Netherlands gives a reduction under the provisions of the Netherlands law for the elimination of double taxation.
f) The provisions of subparagraph (e) shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the elimination of double taxation, but only as far as the calculation of the amount of the reduction of Netherlands tax is concerned with respect to the aggregation of income from more than one jurisdiction and the carry forward of the tax paid in Thailand on the said items of income to subsequent years.
- Citeren als
- Art. 22
- Status
- Geldend recht
- Identificatie
- BWBV0007121
- Officiële bron
- wetten.overheid.nl