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 Income
Article 2 Taxes covered
Geldend
Geldend vanaf 28-12-2004
- Redactionele toelichting
De wijzigingsopdracht komt niet overeen met de te wijzigen tekst.
- Bronpublicatie:
08-03-2004, Trb. 2004, 166 (uitgifte: 30-06-2004, kamerstukken/regelingnummer: -)
- Inwerkingtreding
28-12-2004
- Bronpublicatie inwerkingtreding:
13-01-2005, Trb. 2005, 4 (uitgifte: 01-01-2005, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
The existing taxes to which this Convention shall apply are in particular:
- a)
in the Netherlands:
- —
de inkomstenbelasting (income tax),
- —
de loonbelasting (wages tax),
- —
de vennootschapsbelasting (company tax), including the government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (Mijnbouwwet) hereinafter referred to as ‘profit share’,
- —
de dividendbelasting (dividend tax),
(hereinafter referred to as ‘Netherlands tax’);
- b)
in the United States: the Federal income taxes imposed by the Internal Revenue Code (but excluding social security taxes), and the excise taxes imposed on insurance premiums paid to foreign insurers and with respect to private foundations (hereinafter referred to as ‘United States tax’).
The Convention shall, however, apply to the excise taxes imposed on insurance premiums paid to foreign insurers only to the extent that the risks covered by such premiums are not reinsured with a person not entitled to the benefits of this or any other convention which provides exemption from these taxes.
2.
The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the States shall notify each other of any substantial changes which have been made in their respective taxation laws.