Convention between the Kingdom of the Netherlands and the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on estates and inheritances:artikel 7

Article 7 Business property of a permanent establishment and assets pertaining to a fixed base used for the performance of professional services

Geldend

Documentgegevens:

Geldend vanaf 03-02-1971

Bronpublicatie:: 15-07-1969, Trb. 1969, 221 (uitgifte: 19-11-1969, kamerstukken/regelingnummer: -)
Inwerkingtreding: 03-02-1971
Bronpublicatie inwerkingtreding:: 17-02-1971, Trb. 1971, 33 (uitgifte: 01-01-1971, kamerstukken/regelingnummer: -)
Vakgebied(en): Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
Schenk- en erfbelasting (V)

(1)

Except as provided in Article 6, assets (other than ships and aircraft operated in international traffic and movable property pertaining to the operation of such ships and aircraft) forming part of the business property of a permanent establishment may be taxed by a State if the permanent establishment is situated in that State.

(2)

For purposes of this Convention, the term ‘permanent establishment’ means a fixed place of business through which a decedent was engaged in trade or business. A decedent shall be deemed to have been engaged in trade or business through a fixed place of business whether he is so engaged as a sole proprietor or through a partnership or other unincorporated association, but in the case of a partnership or association, only to the extent of his interest therein. References in this article to a ‘decedent’ shall be deemed to include such interests.

(3)

The term ‘fixed place of business’ shall include especially:

(a): A branch;
(b): An office;
(c): A factory;
(d): A workshop;
(e): A sales outlet;
(f): A mine, quarry, or other place of extraction of natural resources; and
(g): A building site or a construction or assembly project which exists for more than 12 months.

(4)

Notwithstanding paragraphs (2) and (3), a permanent establishment shall not include a fixed place of business used solely for one or more of the following activities:

(a): The use of facilities for the purpose of storage, display, or delivery of goods or merchandise belonging to the decedent;
(b): The maintenance of a stock of goods or merchandise belonging to the decedent for the purpose of storage, display, or delivery;
(c): The maintenance of a stock of goods or merchandise belonging to the decedent for the purpose of processing by another;
(d): The maintenance of a fixed place of business for the purpose of purchasing goods or merchandise, or for collecting information, for the decedent;
(e): The maintenance of a fixed place of business for the purpose of advertising, for the supply of information, for scientific research, or for similar activities if they have a preparatory or auxiliary character, for the decedent;
(f): The maintenance of a fixed place of business (by a person other than a dealer) for the purpose of investing or trading in stocks, securities, or commodities for the decedent's own account, whether directly or through a broker or other agent.

(5)

A person who was acting in a State on behalf of a decedent — other than an agent to whom paragraph (4) (f) or (6) applies — shall be deemed to have been a permanent establishment of the decedent in that State if such person had, and habitually exercised in that State, an authority to conclude contracts in the name of the decedent, unless the exercise of such authority was limited to the purchase of goods or merchandise for the decedent.

(6)

A decedent shall not be deemed to have had a permanent establishment in a State merely because he carried on a trade or business in that State through a broker, general commission agent, or any other agent of an independent status acting in the ordinary course of his business.

(7)

The fact that the decedent controlled a corporation which engaged in trade or business in a State (whether through a permanent establishment or otherwise) shall not be taken into account in determining whether the decedent had a permanent establishment in such State.

(8)

Except as provided in Article 6, assets pertaining to a fixed base used for the performance of professional services or other independent activities of a similar character may be taxed by a State if the fixed base is situated in that State.

(9)

The provisions of this Article shall not cause property which is not taxable by a State under its laws to be taxed (or taken into account in determining the rate of tax) by that State.