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 9

Article 9 Taxation on the basis of citizenship

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)

If the decedent was a citizen of a State at his death that State may tax property in accordance with its laws, including property not enumerated in Article 6 or 7, whether or not he was domiciled therein.