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 Income:artikel 35

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 Income

Article 35 Exempt Pension Trusts

Geldend

Documentgegevens:

Geldend vanaf 31-12-1993

Redactionele toelichting: Zie voor de partijgegevens van deze wijziging het Protocol tot wijziging van de Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen. De inwerkingtreding van deze wijziging is gelijkgesteld met de inwerkingtreding van deze overeenkomst (18-12-1992, Trb. 1993, 77). Inwerkingtreding voorheen: 30-12-1993, vastgesteld in Trb. 1994, 6.
Bronpublicatie:: 13-10-1993, Trb. 1993, 184 (uitgifte: 01-12-1993, kamerstukken/regelingnummer: -); 18-12-1992, Trb. 1993, 77 (uitgifte: 07-06-1993, kamerstukken/regelingnummer: -)
Inwerkingtreding: 31-12-1993
Bronpublicatie inwerkingtreding:: 07-01-1994, Trb. 1994, 6 (uitgifte: 01-01-1994, kamerstukken/regelingnummer: -); 31-12-1993, Trb. 1993, 202 (uitgifte: 01-01-1993, kamerstukken/regelingnummer: -)
Vakgebied(en): Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen

1.

Subject to the provisions of paragraph 2, income referred to in Articles 10 (Dividends) and 12 (Interest) derived by a trust, company or other organization constituted and operated exclusively to administer or provide benefits under one or more funds or plans estabilished to provide pension, retirement or other employee benefits shall be exempt from tax in one of the States if it is a resident of the other State according to the laws of that other State and its income is generally exempt from tax in that other State.

2.

The provisions of paragraph 1 shall not apply with respect to the income of a trust, company or other organization from carrying on a trade or business or from a related person other than a person referred to in paragraph 1.

The provisions of paragraph 1 shall also not apply with respect to dividends paid by a person resident in the United States that is a Real Estate Investment Trust from gains realized on the disposition of real property situated in the United States.