Home Acts & Rules DTAA Synthesised Text Netherlands Chapters List Chapter IV TAXATION ON CAPITAL This
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Article 22 - Capital - NetherlandsExtract CHAPTER IV TAXATION ON CAPITAL ARTICLE 22 CAPITAL 1. Capital represented by immovable property referred to in Article 6, owned by a resident of one of the States and situated in the other State, may be taxed in that other State. 2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of one of the States has in the other State or by movable property pertaining to a fixed base available to a resident of one of the States in the other State for the purpose of performing independent personal services, may be taxed in that other State. 3. Capital represented by ships and aircraft operated in international traffic and movable property pertaining to the operation of such ships and aircraft shall be taxable only in State in which the place of effective management of the enterprise is situated. For the purposes of this paragraph, the provisions of paragraph 3 of Article 8A shall apply. 4. All other elements of capital of a resident of one of the States shall be taxable only in that State.
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