BWBV0007156
Artikel 13
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Benin tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) may be taxed in that other State.
3. Gains that an enterprise of a Contracting State that operates ships or aircraft in international traffic derives from the alienation of such ships or aircraft, or of movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.
4. Gains derived by a resident of a Contracting State from the alienation of shares, or other comparable interests, such as interests in a partnership or trust, may be taxed in the other Contracting State if, at any time during the 365 days preceding the alienation, these shares or comparable interests derived more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State.
However, such gains shall be taxable only in the first-mentioned State where:
a) the resident owned less than 30 per cent of the shares or other comparable interests prior to the first alienation;
b) the shares or other comparable interests derive more than 50 per cent of their value from immovable property in which that company or the holders of those interests carry on their business;
c) the gains are derived in the course of a corporate reorganization, amalgamation, division or similar transaction;
d) the shares or other comparable interests are traded on a recognized stock exchange; or
e) the resident is a pension fund, provided that the gains are not derived from the carrying on of a business, directly or indirectly, by that pension fund.
5. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State of which the alienator is a resident.
6. Where an individual has been a resident of a Contracting State and has become a resident of the other Contracting State, the provisions of paragraph 5 shall not prevent the first-mentioned State from taxing under its domestic law the capital appreciation of shares, profit sharing certificates, call options and usufruct on shares and profit sharing certificates, in and debt-claims on a company for the period of residency of that individual in the first-mentioned State. In such case, the appreciation of capital taxed in the first-mentioned State shall not be included in the tax base when determining the appreciation of capital by the other State.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) may be taxed in that other State.
3. Gains that an enterprise of a Contracting State that operates ships or aircraft in international traffic derives from the alienation of such ships or aircraft, or of movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.
4. Gains derived by a resident of a Contracting State from the alienation of shares, or other comparable interests, such as interests in a partnership or trust, may be taxed in the other Contracting State if, at any time during the 365 days preceding the alienation, these shares or comparable interests derived more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State.
However, such gains shall be taxable only in the first-mentioned State where:
a) the resident owned less than 30 per cent of the shares or other comparable interests prior to the first alienation;
b) the shares or other comparable interests derive more than 50 per cent of their value from immovable property in which that company or the holders of those interests carry on their business;
c) the gains are derived in the course of a corporate reorganization, amalgamation, division or similar transaction;
d) the shares or other comparable interests are traded on a recognized stock exchange; or
e) the resident is a pension fund, provided that the gains are not derived from the carrying on of a business, directly or indirectly, by that pension fund.
5. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State of which the alienator is a resident.
6. Where an individual has been a resident of a Contracting State and has become a resident of the other Contracting State, the provisions of paragraph 5 shall not prevent the first-mentioned State from taxing under its domestic law the capital appreciation of shares, profit sharing certificates, call options and usufruct on shares and profit sharing certificates, in and debt-claims on a company for the period of residency of that individual in the first-mentioned State. In such case, the appreciation of capital taxed in the first-mentioned State shall not be included in the tax base when determining the appreciation of capital by the other State.
- Citeren als
- Art. 13
- Status
- Geldend recht
- Identificatie
- BWBV0007156
- Officiële bron
- wetten.overheid.nl