Einde inhoudsopgave
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
Article 6 Immovable property
Geldend
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)
Immovable property may be taxed by a State if such property is situated in that State.
(2)
Whether any property constitutes immovable property shall be determined in accordance with the laws of the State in which such property is located. However, the term ‘immovable property’ shall in any case include real property (but not mortgages, bonds, or other security interests or ships, boats, or aircraft).
(3)
The provisions of paragraphs (1) and (2) shall apply to immovable property whether or not such property forms part of the business property of a permanent establishment or is used for the performance of professional services or other independent activities of a similar character.
(4)
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.