BWBV0007156
Artikel 21
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. In the Netherlands, double taxation shall be eliminated in the following manner:
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 Benin. In such cases, however, the Netherlands shall allow a reduction of or a deduction from the Netherlands tax according to the provisions of paragraph 1, 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 7 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12, paragraphs 1 and 2 of Article 13, paragraph 1 of Article 14, paragraphs 1 and 2 of Article 17, paragraph 1 and subparagraph a of paragraph 3 of Article 18 and paragraph 2 of Article 20 of this Convention may be taxed or shall be taxable only in Benin, 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 Benin 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 to such items of income. In such case, the provisions of subparagraph d) 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 Benin on items of income which according to paragraph 1 of Article 7, paragraph 7 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12 and paragraph 2 of Article 20 of this Convention may be taxed in Benin, 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 of the Netherlands tax for the tax levied in another country on such items of income. For the computation of this reduction the provisions of subparagraph e) 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 4 of Article 13, paragraph 1 of Article 15, paragraphs 1 and 2 of Article 16 and paragraph 5 of Article 17 of this Convention may be taxed in Benin, 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 Benin 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 Benin on the said items of income to subsequent years.
2. In Benin, double taxation shall be eliminated in the following manner:
a) Where a resident of Benin derives income which may be taxed in the Netherlands, in accordance with the provisions of this Convention (except to the extent that these provisions allow taxation by the Netherlands solely because the income is also income derived by a resident of the Netherlands), Benin shall, subject to the provisions of subparagraphs b) and c), exempt such income from tax.
b) Where a resident of Benin derives items of income which, in accordance with the provisions of Articles 10, 11, and 12 may be taxed in the Netherlands, Benin shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in the Netherlands. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income which may be taxed in the Netherlands.
c) Where in accordance with any provision of this Convention income derived by a resident of Benin is exempt from tax in Benin, Benin may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
d) The provisions of subparagraph a) shall not apply to income derived by a resident of Benin where the Netherlands applies the provisions of this Convention to exempt such income from tax or applies the provisions of paragraph 2 of Article 10, 11 or 12, to such income; in the case where the Netherlands does not exempt the income, Benin shall allow the deduction of tax provided for by subparagraph b).
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 Benin. In such cases, however, the Netherlands shall allow a reduction of or a deduction from the Netherlands tax according to the provisions of paragraph 1, 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 7 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12, paragraphs 1 and 2 of Article 13, paragraph 1 of Article 14, paragraphs 1 and 2 of Article 17, paragraph 1 and subparagraph a of paragraph 3 of Article 18 and paragraph 2 of Article 20 of this Convention may be taxed or shall be taxable only in Benin, 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 Benin 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 to such items of income. In such case, the provisions of subparagraph d) 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 Benin on items of income which according to paragraph 1 of Article 7, paragraph 7 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12 and paragraph 2 of Article 20 of this Convention may be taxed in Benin, 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 of the Netherlands tax for the tax levied in another country on such items of income. For the computation of this reduction the provisions of subparagraph e) 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 4 of Article 13, paragraph 1 of Article 15, paragraphs 1 and 2 of Article 16 and paragraph 5 of Article 17 of this Convention may be taxed in Benin, 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 Benin 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 Benin on the said items of income to subsequent years.
2. In Benin, double taxation shall be eliminated in the following manner:
a) Where a resident of Benin derives income which may be taxed in the Netherlands, in accordance with the provisions of this Convention (except to the extent that these provisions allow taxation by the Netherlands solely because the income is also income derived by a resident of the Netherlands), Benin shall, subject to the provisions of subparagraphs b) and c), exempt such income from tax.
b) Where a resident of Benin derives items of income which, in accordance with the provisions of Articles 10, 11, and 12 may be taxed in the Netherlands, Benin shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in the Netherlands. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income which may be taxed in the Netherlands.
c) Where in accordance with any provision of this Convention income derived by a resident of Benin is exempt from tax in Benin, Benin may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
d) The provisions of subparagraph a) shall not apply to income derived by a resident of Benin where the Netherlands applies the provisions of this Convention to exempt such income from tax or applies the provisions of paragraph 2 of Article 10, 11 or 12, to such income; in the case where the Netherlands does not exempt the income, Benin shall allow the deduction of tax provided for by subparagraph b).
- Citeren als
- Art. 21
- Status
- Geldend recht
- Identificatie
- BWBV0007156
- Officiële bron
- wetten.overheid.nl