Key Benefits:
Rijkswet of 23 December 2015, dealing with the Netherlands and Sint Maarten to avoid double taxation and preventing tax avoidance in respect of taxes on income and a place of residence in the field of taxation Erf and schenktaxation (The Netherlands St Martin Tax Scheme)
We Willem-Alexander, at the grace of God, King of the Netherlands, Prince of Orange-Nassau, etc. etc. etc.
All of them, who will see or hear these, saluut! do know:
In this regard, we have taken the view that the governments of the Netherlands and Sint Maarten are in agreement between the governments of the Netherlands and St Maarten, and that in the field of taxation there is a new system of rules on the rules of state law.
For instance, we, the Department of Advisers of the Council of the Kingdom, and with the mean consultations of the States-General, are the provisions of the Council of Ministers. Statute for the Kingdom in respect of which they have been observed, have been approved and understood to be the same as:
1 This Law of Law applies to persons who are a resident of one of the countries or of both countries.
2 Notwithstanding the provisions of the first paragraph:
a. a foundation which is furnished in accordance with its statutes as a private fund or a trust, which is exempt under Article 2 (1) (i) of the LandsRegulation on the profit tax of the profit tax, unless it is Article 1B of the LandsRegulation is designated as a target property for the purpose of the profit tax;
b. a Exempt Corporation as referred to in Article 1A, first paragraph, part f, of the Landsregulation on the profit tax; and
c. a exempt investment institution as referred to in Article 6a of the Law on Corporate Tax 1969 ;
No claim to the benefits of the Articles 10 , 11 , 12 , 13, fourth member , and Article 20, first paragraph .
3 The competent authorities of the two countries may decide by mutual agreement to what extent a resident of one of the countries covered by a special scheme cannot claim the benefits of that state law.
1 This Law of Law applies to taxes on income levied for the benefit of a country, or a state part, or a local public body thereof, whatever the mode of taxation.
2. taxes on income shall be considered as all taxes levied on the whole or in the income of the income, including taxes on benefits derived from the disposal of movable or immovable property. cases, taxes on the total amount of wages or salaries paid by companies, as well as taxes on value multiplication.
3 The existing taxes to which this Law of Law applies are:
a. in the European part of the Netherlands:
1 °. income tax;
2 °. payroll tax;
3. corporation tax, including the share of the government in the net profits derived from the exploitation of natural resources levied by virtue of the Mining Act ;
4 °. the dividend tax; and
in the Caribbean part of the Netherlands:
1 °. income tax;
2 °. payroll tax;
3 °. the estate tax;
4 °. the yield load;
5 °. the share of the government in the net profits derived from the exploitation of natural resources levied by virtue of the BES Mining Act , the Mine decision BES or the Petroleumwet Saba Bank BES ;
(hereinafter referred to as 'Dutch Tax');
b. In Sint Maarten:
1 °. income tax;
2 °. payroll tax;
3 °. the profit tax; and
4 °. the dividend tax;
(hereinafter referred to as 'Sint Maartense Tax').
4 The state law also applies to all equal or essentially similar taxes levied in addition to, or in place of, existing taxes after the date of entry into force of this state law. The competent authorities of the countries shall notify each other of any material changes to their tax legislation and regulations. They may consult each other with a view to the application of this State Law.
1 For the purposes of this Driving Act, unless the context requires otherwise:
a. the expressions "a country" and "the other country" means the Netherlands or Sint Maarten, as the context requires;
b. means the expression "Netherlands":
1. the European part of the Netherlands, including its territorial sea and any territory outside and adjacent to its territorial sea in which the Kingdom of the Netherlands has jurisdiction, in accordance with international law, or exercise sovereign rights; and
2 °. the Caribbean part of the Netherlands, which is situated in the Caribbean Sea and consists of the island regions of Bonaire, Sint Eustatius and Saba, including its territorial sea and territory outside and adjacent to the territorial sea within which it is situated. Kingdom of the Netherlands, in accordance with international law, has jurisdiction or exercise of sovereign rights, but with the exception of the part which relates to Aruba, Curaçao and Sint Maarten;
c. means the expression "Sint Maarten" means the land of Saint Martin, including the territorial sea and any area outside this territorial sea of this part of the Kingdom within which the Kingdom of the Netherlands, in accordance with the international law, exercise of jurisdiction or exercising sovereign rights, but with the exception of the part thereof relating to Aruba, the Caribbean part of the Netherlands and Curaçao;
d. includes the expression "person" a natural person, a body, and any other association of persons;
e. the expression "body" refers to any legal person or entity that is treated for taxation as a legal person;
f. has the expression "undertaking" related to the exercise of a business;
(g) includes the expression "operation of a business", including the exercise of an independent profession and of other activities of a selfemployed nature;
h. means the expressions "undertaking of a country" and "company of the other country" are, among other things, a company driven by a resident of one country and an undertaking driven by a resident of the other country;
i. means the expression 'international traffic' means all transport with a ship or aircraft operated by an undertaking the place of which is the location of the real pipeline in a country, except where the ship or aircraft is is operated exclusively between places located in the other country;
j. means the expression "pension fund" means any body which is a resident of a country:
1 °. which is generally exempt from taxes on income in that country;
2 °. the activities of which consist principally of the management or provision of pensions; and
3 °, which has been recognised and supervised by the legal provisions of a country;
k. means the expression "competent authority":
1. in the case of the Netherlands, the Minister of Finance or his authorized representative;
2 °. as for Sint Maarten, the Minister of Finance or his authorized representative.
2 For the purposes of this State law by a country at any time, unless the context otherwise requires, any expression which is not defined therein has the meaning which that expression has at that time according to the law of that country with regard to to the taxes to which this Law of Law applies, where any meaning takes precedence according to the applicable tax law of that country over a meaning given to that expression under other legislation of that country.
1 For the purposes of this State law, the expression "resident of a country" means any person who, under the legislation of that country, is subject to tax on the basis of his place of residence, residence, place of management, place of establishment or any other similar circumstance. The term 'resident of a country' also includes the country itself and any state or local public body thereof and a person responsible for the application of the revenue tax in the Caribbean part of the Netherlands. located.
2 A person, other than a natural person, shall be deemed to be subject to tax:
a. in the Netherlands: if the person is established for the purposes of corporation tax in the Netherlands; or
b. In Sint Maarten: if the person is established for the purposes of the profit tax in Sint Maarten;
provided that income obtained by that person is treated as the income of that person as a result of the tax legislation of the Netherlands, and not as the income of its rightholders, members or participants.
3 Notwithstanding the provisions of paragraphs 1 and 2, the expression "resident of a country" shall not include any person who is subject to taxation in that country only in respect of income from sources in that country.
4 If a natural person is a resident of both countries pursuant to the provisions of the first member of the Member State, his position shall be determined in the following manner:
a. he is deemed to be only resident of the country in which he has a permanent home at his disposal; if he has a permanent home at his disposal in both countries, he is only deemed to be a resident of the country with which he has a permanent home. his personal and economic relations are most closely (centre of life interests);
b. if it cannot be determined in which country he has the centre of his life interests, or if he does not have a permanent home in any of the countries, he is deemed to be only resident of the country in which he habiters. is staying;
(c) the competent authorities of the countries, if he/she is habitable in both countries or in any of the two countries, shall consult each other.
5 If, as a result of the provisions of the first paragraph, other than one natural person is a resident of the two countries, the competent authorities of both countries shall, by mutual agreement, determine the country in which the person is deemed to be a resident in the case of a person who is not resident in the Member the application of this State Law. In the absence of mutual agreement between the competent authorities of both countries, that person shall not be entitled to any advantage resulting from this state law, except for the Articles 21 , 23 and 24 .
6 If an entity is designated by a country for taxation to be transparent and by the other country as non-transparent and this leads to double taxation or taxation that is not in accordance with the provisions of (b) This Law of Law, the competent authorities shall enter into agreement in accordance with the provisions of Article 24 to avoid this double taxation or taxation that is incompatible with the provisions of this Law on the Law of the State and, at the same time, to prevent, solely as a result of the application of that state law, components of income, In whole or in part, not subject to tax.
7 Notwithstanding the provisions of the sixth paragraph:
a. is an income component obtained through the intervention of a person who is fiscally transparent under the legislation of a country, for the purposes of the state law is deemed to have been obtained by a resident of a country in so far as that It shall be treated as a resident's income for the purposes of the tax legislation of that country;
b. may be an income component considered by a country by a person resident in that country and being acquired by the other country by a person resident of that other country, by each country as the income of the person, according to that country, is considered to have obtained the component;
c. may the competent authority of a country also grant the benefits of that state law to a resident of the other country in respect of an income component which, under the legislation of that other country, does not have the income of a resident of that country be treated, in cases where such an income component of tax would be exempted if it were treated as an income of that resident.
1 For the purposes of this State Law, the expression 'fixed establishment' means a fixed business direction through which the business of an undertaking is wholly or partly carried out.
2 The term "fixed establishment" includes in particular:
a. A place in which guidance is given;
b. A branch;
c. An office;
d. a factory;
e. a workshop; and
f. a mine, an oil or gas source, a (stone) quarry or any other place where natural resources are extracted.
3 A site of construction work or of construction or installation works shall be fixed only if the duration of the construction work exceeds 183 days.
4 Notwithstanding the provisions of paragraphs 2 and 3 of the first, second and third paragraphs, where a company of a country provides services in the other country:
a. by means of a natural person present in the other country for a period of 12 months during a period of duration or periods of more than 183 days; or
During a period of duration or periods of more than 183 days, during a period of 12 months, and these services are carried out for the same project or for related projects by one or more natural persons present and providing the services in the other country;
the activities carried out in the other country, consisting of the abovementioned services, considered to be a permanent establishment of the undertaking in that other country, unless such services are limited to the activities referred to in the eighth paragraph, which, if they would be carried out by a fixed operating income, this fixed business direction would not make it to a permanent establishment under the provisions of that paragraph. For the purposes of this paragraph, services shall be provided by a natural person for the benefit of an undertaking not to be carried out by any other undertaking, unless the other undertaking supervises the way in which the services are shall be carried out by that natural person or that services shall be required to be provided or checked.
5 Notwithstanding the provisions of the first, second, third and fourth members, an undertaking of a country carrying out activities in the territorial sea, and any territory outside and adjacent to the territorial sea, shall become the other country within which the exercise of jurisdiction or sovereign rights as referred to in Article 4 (1) of the EC Treaty Article 3, first paragraph, part b and part c (Outside gaats work), as considered in respect of such activities, except in relation to the provisions of Article 14, second paragraph -to operate a holding by means of a permanent establishment established there unless the work in question is carried out in the other country for a period or periods which, during a period of 12 months, is less than For 30 days, one of the most substandard covers.
6 However, for the purposes of the fifth paragraph, the expression "absent from port" shall be deemed not to include:
a. One of the activities referred to in paragraph 8, or a combination thereof;
b. Drag or anchor work by ships designed primarily for that purpose, as well as other activities carried out by such ships; and
(c) the transport of supplies or personnel by ships or aircraft in international traffic.
7 If an undertaking which carries out foreign work in the other country is connected to another undertaking, which, as part of the same project, carries out the same activities outside gaats which are or were carried out by the the first undertaking, and the work carried out by the two undertakings has been added to each other at least 30 days, shall, for the purposes of the fifth paragraph, be deemed to carry out its work for a period of at least 30 days in a period of 12 months. An undertaking is deemed to be related to another undertaking if one undertaking immediately or indirectly owns at least one third of the capital of the other undertaking or if a person is immediately or indirectly has at least a third part of the capital of both companies.
8 Notwithstanding the foregoing provisions, the term "fixed establishment" shall not be deemed to include:
a. use of establishments solely for storage, storage, delivery or delivery of goods or merchandise belonging to the undertaking;
(b) the holding of a stock of goods or merchandise belonging to the undertaking, only for storage, storage, delivery or delivery;
(c) the holding of a stock of goods belonging to the undertaking or goods belonging to the undertaking, only for processing or processing by another undertaking;
d. the holding of a fixed business operation solely for the purchase of goods or merchandise for the undertaking or for information to be obtained;
e. the holding of a fixed business direction, only to carry out any other activity of a preparatory nature or of the character of an auxiliary activity for the undertaking;
f. the holding of a fixed business direction, only for a combination of the operations listed in points (a) to (e), provided that the total of the fixed business effort resulting from this combination is is a preliminary nature or has the character of auxiliary efficacy.
9 Notwithstanding the provisions of the first, second, fourth and fifth members, if a person other than an independent representative to which the 10th paragraph applies, a firm is acting on behalf of that undertaking, and a authorization to enter into agreements on behalf of that undertaking and normally exercise this right in one of the countries, shall be deemed to have a permanent establishment in that country in respect of the activities of that person for the undertaking unless the work of that person is limited to that work, intended to be carried out in accordance with the eighth paragraph, which, if carried out by means of a fixed business establishment, would not make it a permanent establishment on the basis of the provisions of that paragraph.
10 An undertaking is not considered to have a permanent establishment in a country solely on the basis that it pursues work in that country by means of a broker, commission or any other independent representative, provided that such persons act in the normal exercise of their business.
11 The fact that a body which is a resident of a country governs a body or is controlled by a body which is a resident of the other country or that carries on its holding in that other country, or by means of a permanent establishment, by other means, do not describe either of the two bodies to a permanent establishment of the other body.
1 Income obtained by a resident of a country from immovable property, including income from agricultural or forestry holdings situated in the other country, may be taxed in that other country.
2 The term 'immovable property' has the meaning which it has in accordance with the law of the country in which the matters in question are situated. The expression includes, in any case, the property of the immovable property, the living and the dead of agricultural and forestry holdings, rights to which the provisions of private law relating to land ownership apply, of the use of immovable property and rights to variable or fixed fees related to the exploitation, or concession to exploitation, of mineral deposits, resources and other natural resources. Ships and aircraft shall not be considered as immovable property.
3 Rights for the exploration and exploitation of natural resources shall be regarded as immovable property situated in the country on whose seabed and the subsoil of these rights are concerned. These rights shall be applied for the purposes of this Article and the Articles 5 , 7 and 13 , considered to be part of the capacity of a permanent establishment in that country. The rights mentioned above also include rights, interests or advantages deriving from the assets arising from such exploration or exploitation.
4 The provisions of paragraph 1 shall apply to income derived from the direct exploitation, hiring out or leasing, or any other form of exploitation of immovable property.
5 This Article shall also apply to income arising from immovable property of an undertaking.
1 The advantages of a company of a country are taxable only in that country, unless the undertaking in the other country carries out its business by means of a permanent establishment situated there. If the undertaking thus exercises its business, the advantages which may be attributed to the permanent establishment in accordance with the provisions of the second paragraph may be taxed in that other country.
2 For the purposes of this Article and of Article 21 The advantages which can be expected in each of the countries of the permanent establishment referred to in the first paragraph are the advantages which it may be expected to achieve, in particular through its trade with other parts of the country. company, if it were to be a separate and independent company that would carry out the same or similar work under the same or similar circumstances, taking into account the company ' s through the fixed establishment and other parts of the undertaking, used functions, power components and risks taken.
3 If, in accordance with the second paragraph, a country corrects benefits attributable to a permanent establishment of one of the countries and the benefits of the undertaking entrusted to the other country. where necessary, the other country shall, to the extent necessary to avoid double taxation of those benefits, apply an appropriate correction if it agrees with the correction made by the first country. If the other country does not agree to the correction, the two countries shall, by mutual agreement, ensure that any double taxation resulting therefrom is avoided.
4 If, in the benefits, items of income are understood to be settled separately in other articles of this Law, the provisions of this Article shall be without prejudice to the provisions of those articles.
1 Benefits arising from the operation of ships or aircraft in international traffic are only taxable in the country where the place of the actual management of the company is situated.
2 If the place of the real direction of a shipping company is on board a ship, this place shall be deemed to be located in the country where the ship has its home port, or, if there is no home port, in the country of which the operator of the ship is resident.
3 The provisions of paragraph 1 shall also apply to benefits acquired from the participation in a pool, a joint venture or an international operating agency.
4 Notwithstanding the provisions of Article 2 , the provisions of this Article shall also apply to taxes levied on the basis of gross receipts from the carriage of passengers and freight in international traffic.
5 Notwithstanding the preceding provisions of this Article and the Articles 4 , 7 , 13 and 20 , are the benefits arising from the operation of aircraft in international traffic, and the benefits arising from the estrangement of aircraft operated in international traffic and of movable property associated with it In the Netherlands, where such benefits may be taxed by the Netherlands under the Protocol of 7 April 2004 amending the Agreement between the Government of the Kingdom of the Netherlands and the Government of the French Republic of France, the Netherlands may not be taxable Republic to avoid double taxation and prevent the unburnout of taxes on taxes on income and on assets, with protocol, signed in Paris on 16 March 1973, (Trb. 2004, 150), in conjunction with that Convention, or under a Convention which has been the subject of such a Convention.
1 If:
a. An undertaking of a country participates immediately or indirectly in the direction of, supervision or capital of an undertaking of the other country; or
(b) the same persons shall participate, immediately or indirectly, in the direction of, supervision or capital of a company of a country and an undertaking of the other country;
and in one case or in the other case between the two undertakings in their trade relations or financial relations terms and conditions are agreed or imposed different from those which would be agreed between independent undertakings Undertakings shall be entitled to any advantage which one of the undertakings would have obtained without these conditions but as a result of those conditions, shall be understood to be in the advantages of that undertaking and shall be taxed accordingly. However, it is understood that the fact that affiliated undertakings have concluded agreements, such as 'costsharing' agreements or general service agreements, for or based on the allocation of costs of the management, the general management costs, technical and business costs, research and development costs and other similar costs, is not in itself a condition as referred to in the previous sentence.
2 If a country understands benefits in the benefits of an enterprise of that country, and taxed accordingly, in respect of which an enterprise of the other country is taxed in that other country and those benefits consist of benefits which the company would have obtained from the former if the two companies agreed to have agreed terms such as those agreed between independent undertakings, that other country the amount of tax levied in that country on those benefits; so as to ensure that the adjustment is justified by the other country. In fixing this adjustment, the other provisions of this Law on State law shall be carefully taken into account and shall, if necessary, consult the competent authorities of the countries.
1 Dividends paid by a person resident in a country to a resident of the other Member State may be taxed in that other country.
2 These dividends may, however, also be taxed in the country where the body which pays the dividends is taxed in accordance with the legislation of that country, but if the beneficial owner is a resident of the other country, the tax so levied shall not exceed 15% of the gross amount of the dividends.
3 Notwithstanding the provisions of the second paragraph, dividends referred to in paragraph 1 shall only be taxable in the other country if the beneficial owner is to the dividends:
a. a body whose capital is divided in whole or in part in shares and is resident of the other country and has immediate possession of at least 10% of the capital of the body which pays the dividends, provided that it is a qualifying is the body referred to in the fourth paragraph;
b. is a country, or a state part, or a local public body thereof; or
c. is a pension fund.
For the purposes of applying the third paragraph, the following shall be considered to be a qualifying body:
a. A body of which:
1 °. shares are regularly traded on a recognised stock exchange; or
2 °. At least 50 percent of the shares are immediately owned by one or more entities whose shares are regularly traded on a recognised stock exchange, but only if the latter:
aa. have been a resident of one of the countries; or
Bb. would have the right to benefits which are equal to or more favourable than the benefits of the third member under a comprehensive double taxation scheme between their country of residence and the country in which the claim is made to the advantages of the third paragraph or of a multilateral agreement to which the country of establishment and the country where the benefits of the third member country are entitled are parties;
b. a body which is the head office of a multinational group of companies and which provides a substantial part of the general supervision and administration of the group and its administration, or provides a substantial part of the Financing of the group, provided that the body has and exercises the independent discretion to perform those functions, it being understood that a body for this purpose is considered to be a head office only if:
1 °. the group of companies consists of companies resident in and engaged in business activities in at least five countries or five groups of countries and business in each of the five countries (or five countries). groups of countries) generate at least 10 percent of the gross income of the group;
2 °. not more than 50 percent of his gross income comes from the country whose body the dividend pays is a resident of; and
3 ° to that body in the country of which the person is resident is the same rules governing taxes on income, as on other bodies established in that country and engaged in business activities there (including activities that do not include financial services, royalty payments, insurance or reinsurance activities);
c. a body which provides permanent work in the country where the population is full-time to at least three natural persons who are self-engaged in the work, capacity and income of that body, and whose capacity is powers and responsibilities in accordance with the nature and function of such activities, the amount of such assets and those income, and provided that they are resident in the country of which that body is a resident.
5 A body which is a resident of a country and which is not eligible for benefits under paragraph 3 because it is not a qualifying body within the meaning of the fourth paragraph, shall, if it does so, arrive at the third paragraph, if, moreover, the third paragraph is not eligible for benefits under paragraph 4. Member States are satisfied that the conditions laid down are met, if they are satisfied, if:
a. that body is actively engaged in a trade or business exercise in the first country (other than the doing or managing investments on its own account of that body, unless the company is banking, insurance, or trade). in securities by a bank, insurance or stockbroker) and the dividend is obtained from the other country in connection with, or arising out of, that holding; or
(b) the competent authority of the other country, at the request of that body, finds that the principal purpose or one of the principal aims of the establishment, acquisition or maintenance of that body or the importance of that body in the body that pays the dividends, it is not eligible for benefits under the third paragraph.
6 The competent authority of the country to which a request as referred to in paragraph 5 (b) is made:
a. Carefully consider the facts and circumstances, including the nature and extent of the work of the body in the country in which the principal objective or one of the principal objectives referred to in that component is established. the resident is relative to the nature and extent of the dividends paid, the ownership of the body in the present and in the past, and the business reasons of being a resident of the country of establishment; and
b. consults the competent authority of the other country before refusing to grant any benefits under the third paragraph.
7 For the purposes of paragraph 4 (a), the term 'recognised stock exchange' shall mean:
(a) any stock exchange in the Member States of the European Union;
b. The Dutch Caribbean Securities Exchange;
c. The NASDAQ system and each stock exchange in the United States of America registered with the U.S. Securities and Exchange Commission for the purposes of the U.S. Securities Exchange Act of 1934 as a National Securities Exchange;
d. the Bolsa Mexicana de Valores (the Mexican Stock Exchange) and the Toronto Stock Exchange;
e. de Chilean 'Bolsa de Comercio', 'Bolsa Electrónica de Chile' and 'Bolsa de Corredores'; and
f. any other stock exchange that corresponds to the competent authorities of the countries;
provided that the purchase or sale of shares on the relevant stock exchange is not implicitly or explicitly reserved for a limited group of investors.
8 Notwithstanding the provisions of the second paragraph, dividends referred to in paragraph 1 shall only be taxable in the other Member State if the beneficial owner is a body resident in the other country and of which it is a resident of the other country. capital shall be divided in whole or in part in shares and that for at least 50% of the capital or the immediate possession of one or more natural persons who are resident in one of the countries and provided that that body has at least 10% of that person's own percent of the capital of the body that pays the dividends.
9 The provisions of the second, third, fifth and eighth paragraphs shall be without prejudice to the taxation of the body in respect of the profits from which the dividends are paid.
10 The provisions of this Article shall not prevent the Netherlands from raising rates of return on dividends paid by a body that is withholding tax in respect of the revenue tax.
11 The expression "dividends", as used in this Article, means income from shares, profit shares or profits, mining shares, oprim shares or other rights other than claims, which are entitled to a share of the share of the capital. profit and other income which is subject to taxation as income from shares in the same way as the legislation of the country in which the entity that the division is resident is resident. The term 'dividends' includes the amount of capital paid out in the event of the purchase of shares by, or in the event of liquidation, a body above the average capital paid up on the shares in question.
12 The provisions of the first, second, third, fifth, eighth and 14th members shall not apply if the beneficial owner is to the dividends, which is a resident of one country, in the other country whose body the dividends are paying person is, by means of a permanent establishment situated there and the shareholding in respect of which the dividends are paid up to the assets of that permanent establishment. In that case, the provisions of Article 7 applicable.
13 If a body that is a resident of a country obtains benefits or gains income from the other country, that other country may not levy a tax on dividends paid by the body except in so far as these dividends are paid to a resident of that other country or to the extent that the shareholding in which the dividends are paid belongs to the assets of a permanent establishment situated in that country, or to the non-distributed profits of the body subject to a tax on non-distributed profits of the body, even if paid dividends or the non-distributed profits, in whole or in part, consist of benefits or income arising from that other country.
14 Notwithstanding the provisions of the first, second and thirteenth member, dividends may be paid by a body resident in that country under the legislation of a country, to a natural person who is a resident of the other country and who is a resident of the other Member State and who is a resident of the other Member State. At the time when he ceased to be resident in the former State, the person responsible for raising the value of assets as referred to in Article 1 (1) shall be charged. Article 13, fifth paragraph , in accordance with the law of that country, also taxed in that country, but only for a period of 10 years after the emigration of the natural person and, in so far as the increase in the value of the increase in the value of the value of the person concerned is still amount is open.
15 The competent authority of the country whose body the dividends paid is resident shall determine the manner in which the reduction of tax levied in accordance with the law of that country is granted, to the extent that the amount of the tax on the basis of the tax on the amount of the tax is deducted. tax which may be levied in excess of the provisions of this Article or in Article 30. Requests for refund of tax shall be lodged within a period of five years from the end of the calendar year in which the tax was levied.
1 Subject to the provisions of Article 33 is interest from a country obtained by a resident of the other country which is the beneficial owner, only taxable in that other country.
2 The term 'interest', as used in this Article, shall mean revenue from claims of any kind, whether or not secured by a mortgage, whether or not it is entitled to a share of the debtor's profits, and in particular income from government loans and earnings from bonds or debt securities, including the premiums and prices linked to such loans, bonds or debt instruments. Fines for late payment shall not be regarded as interest for the purposes of this Article.
3 The provisions of paragraph 1 shall not apply where the beneficial owner is engaged in an interest in one of the countries in which the interest comes from a holding, by means of a holding situated in that country. the amount of the fixed establishment and the amount of the claim under which the interest is paid belongs to the assets of that fixed establishment. In that case, the provisions of Article 7 applicable.
4 If, by reason of a special relationship between the debtor and the beneficial owner or between them and a third party, the amount of the interest, having regard to the amount of the claim for which it is paid, is higher than the amount which has not been paid any such relationship between the debtor and the beneficial owner would have been agreed upon, the provisions of this Article shall apply only to the latter amount. In that case, the portion of the amount paid shall continue to be taxable in accordance with the legislation of each of the countries, subject to the other provisions of that state law.
1 Royalties coming from a country obtained by a resident of the beneficial owner of the beneficial owner are only taxable in that other country.
2 The expression 'royalties', as used in this Article, means fees of any kind for the use of, or for the right of use of, a copyright to a work in the field of literature, art or science, including: Includes cinema films, a patent, a trade mark, a trade mark, a drawing or a model, a plan, a secret recipe or a secret method of operation, or for information on experience in the field of industry, commerce or science.
3 The provisions of paragraph 1 shall not apply where the beneficial owner of one of the countries of the other country from which the royalties originate is a company by means of a person who is a resident of one of the countries of the country situated fixed establishment and the right or case under which the royalties are paid, shall belong to the assets of that fixed establishment. In that case, the provisions of Article 7 applicable.
4 If, by reason of a special relationship between the debtor and the beneficial owner or between them, and a third party, the amount of royalties paid, having regard to the use, right or information for which they are paid, is higher than the amount of the royalty the amount which would have been agreed without such a ratio by the debtor and the beneficial owner, the provisions of this Article shall apply only to the latter amount. In that case, the portion of the amount paid shall continue to be taxable in accordance with the legislation of each of the countries, subject to the other provisions of that state law.
1 Advantages obtained by a resident of a country from the alienation of immovable property as intended in Article 6 which are located in the other country, may be taxed in that other country.
2 Benefits acquired from the disposition of property other than immovable property as intended in Article 6 , which are part of the assets of a permanent establishment which has a company of a country in the other country, including advantages acquired from the disposal of that permanent establishment, either separately or with the disposal of the whole of the undertaking may be taxed in that other country.
3 Benefits acquired from the estrangement of ships or aircraft operated in international traffic or in goods other than immovable property as intended in the Article 6 , which are used for the operation of these ships or aircraft, are only taxable in the country in which the place of the actual management of the company is located.
4 Benefits obtained from the disposition of all goods other than those referred to in paragraphs 2 and 3 above shall be taxable in the country of which the transferor is resident.
5 If a natural person has been a resident of one of the countries and has become a resident of the other country, the provisions of the fourth paragraph shall not prevent the former from having the value of the person concerned under its national law. To tax shares, profits, purchase options and the use of shares in and earnings of and claims on a body, if that natural person emigrated less than 10 years ago from the former country, and as far as the increase in value is concerned at the period in which the natural person is resident was of the first country. In such a case, the value multiplication of assets in charge in the former country is not included in the tax base when determining the value propagation of the assets by the other country.
1 Subject to the provisions of the Articles 15 , 17 and 18 , salaries, wages and other similar benefits obtained by a resident of one of the countries in respect of a service shall be taxable only in that country, unless the service is exercised in the other country. Where the service is carried out there, the remuneration obtained from that service may be taxed in that other country.
2 Notwithstanding the provisions of paragraph 1, the remuneration obtained by a resident of a country in respect of a service carried out in the other country shall be taxable only in the first country if:
a. the enjoyer in the other country shall be resident for a period of time or periods not exceeding a total of 183 days during a period of 12 months starting or ending in the tax year in question; and
b. the pay is paid by or on behalf of an employer who is not a resident of the other country; and
c. the remuneration is not charged to any fixed establishment which the employer has in the other country.
3 Notwithstanding the preceding provisions of this Article, the reward shall be obtained by a resident of a country in respect of a service carried on board a ship or aircraft which is engaged in international traffic Operating, only taxable in that country.
1 Directors ' benefits and other rewards obtained by a resident of a country in his capacity as a member of the Management Board of a body which is a resident of the other country may be taxed in that other country.
2 For the purposes of this Article, the term 'member of the Management Board' shall mean any person entrusted with the general management of the body and persons responsible for the supervision of the body.
1 Notwithstanding the provisions of the Articles 7 and 14 , may be revenue acquired by a resident of a country as an artist, such as a stage actor, a film, radio or television artist or a musician, or as a sports practitioner, from his personal work as such that are performed in the other country, shall be taxed in that other country.
2 If income in respect of personal activities performed by an artist or a sportsman in that capacity does not transmit to the artist or sportsman himself, but to another person, that income may, Notwithstanding the provisions of the Articles 7 and 14 , are taxed in the country in which the work of the artist or sports practitioner is carried out.
3 The provisions of paragraphs 1 and 2 shall not apply to income obtained by a resident of a country from work carried out in the other country, if the visit to that country is to a large extent financed by public funds. of one of the countries, a state part, or a local public body thereof or by an organisation recognised in one of the countries as a general purpose, or taking place in the context of a cultural agreement between the countries or between state parts or local public law All right. In that case, the income shall be taxable only in the country of which the performer or sportsman is a resident.
1 Subject to the provisions of Article 18, third paragraph , pensions and other similar benefits, as well as annuities, paid to a resident of a country, only taxable in that country.
2 Pensions and other payments under the provisions of a country's social security scheme to a resident of another country may be taxed in the first country.
3 Notwithstanding the provisions of paragraph 1, payments to which that paragraph applies also may be taxed in the country from which they originate in accordance with that country ' s legislation, but in the case these payments are The tax so levied may not exceed 15% of the gross amount of payments thus levied.
4 A pension, other similar remuneration or annuity, shall be deemed to have come from a country in so far as the contributions or payments are consistent with that pension or other similar remuneration or annuity, or the claims thereto, in that country. country has been eligible for fiscal faciliation. The transfer of a pension, other similar remuneration or annuity, from a pension fund or an insurance company established in a country to a pension fund or an insurance company established in the other country or a third country does not restrict in any way the charging rights of the first country under this Article.
The competent authorities of the two countries may, by common accord, govern the manner in which the provisions of the third paragraph are applied.
6 The term "annuity" means:
(a) in the case of an annuity from the European part of the Netherlands: an annuity as defined in the Income Tax Act 2001 , the benefits of which are regarded as taxable income from work and residence;
(b) as regards an annuity from the Caribbean part of the Netherlands: an annuity referred to in the Income Tax Act BES , the benefits of which are the proceeds of rights to periodical benefits;
(c) in the case of an annuity from Sint Maarten: an annuity referred to in the LandsRegulation on income tax, the payment of which shall be the proceeds of the payment of rights to periodic benefits;
or any identical or substantially similar provision in the legislation replacing one of the provisions referred to above.
1 Salaries, wages and other similar remuneration, other than pensions, paid by a country, or a state component or a local public body thereof, to a natural person in respect of services rendered to that person country, which is a state part, or that body governed by public law, may be taxed in that country.
2 These salaries, wages and other similar benefits are taxable only in the other Member State if the services in that country are proven by a Dutchman who is a resident of that country and who is not solely responsible for the conduct of the A resident of that country.
3 Pensions, and other similar benefits paid by or from funds created by a country, or a state part or a local public body thereof, to a natural person in respect of services proven that country, which is a State part or body governed by public law, may be taxed in that country except in so far as the pension relates to activities in respect of which salaries, wages and other similar benefits are to be paid in accordance with the provisions of the the second paragraph shall only be taxable in the other country.
4 The provisions of the Articles 14 , 15 , 16 and 17 , apply to salaries, wages, pensions and other similar rewards, in respect of services provided under a profit-based company exercised by one of the countries or a state part or a local the body of public law thereof.
5 Pensions and other similar benefits are covered by the scope of the third paragraph in so far as entitlement thereto is accrued during a public service contract, regardless of who is receiving that pension or other similar remuneration. paid. Where entitlement to a pension or other similar remuneration is partly incurred in the course of a private service and partly during a public employment relationship, the part of that pension or other similar benefits shall be pay that is controlled by Article 17 The proportion, respectively, which is governed by the third paragraph, shall be determined in proportion to the number of years for which entitlement to that pension or other similar remuneration is accrued during a private or non-member state of the Community. a public service contract, in relation to the total number of years for which entitlement to that pension or other similar remuneration has been accumulated.
Fees which a student, or a person resident in training or holding in training, or who was immediately prior to his visit to a country, was of the other country and who was only in the course of his or her studies or training in the the former country is not taxable in that country for the purpose of its maintenance, study or training, provided that these fees come from sources outside that country.
1 Items of income of a resident of a country, from which also comes from those not in the previous articles, or Article 33 This state of law has been dealt with, but only in that country.
2 The provisions of the first paragraph shall not apply to income, other immovable property as defined in Article 6, second paragraph If the genius of that income, who is a resident of a country, carries on a holding in the other country by means of a permanent establishment situated there and the right or case for which the income is paid to the assets of that country, fixed establishment belongs. In that case, the provisions of Article 7 applicable.
1 The Netherlands is empowered to understand the taxation of its inhabitants on the basis of which the tax is levied, to understand the items of income which may be taxed in Sint Maarten, in accordance with the provisions of this Law on the Law of the Law.
2 If a resident of the Netherlands obtains constituents of the income which Article 6, first, third, fourth and fifth members , Article 7, first paragraph , Article 10, 12th paragraph , Article 11, third paragraph , Article 12, third paragraph , Article 13, first, second and third paragraphs , Article 14, first paragraph , Article 17, second paragraph , Article 18, first and third paragraphs , and Article 20, second paragraph , may be taxed in Sint Maarten and which are included in the basis of the first paragraph, the Netherlands shall free these income items by allowing a reduction of its tax. This reduction shall be calculated in accordance with the provisions of the Dutch legislation to avoid double taxation. To this end, the said income components shall be deemed to be included in the amount of the items of income which are exempted from the provisions of the Netherlands tax under those provisions.
3 The Netherlands also grants a deduction to the tax thus calculated for the constituents of the income which, according to Article 10, second and fourteenth member , Article 15, first paragraph , Article 16, first and second paragraphs , and Article 17, third paragraph , may be taxed in Sint Maarten, to the extent that these constituents are included in the basis of the first paragraph. The amount of this deduction shall be equal to the tax paid in Sint Maarten on these items of income, but shall not exceed, if the provisions of the Dutch legislation provide for the avoidance of double taxation therein, not more than the amount of the deduction which would have been granted if the items of income thus included in the income would have been the only items of income for which the Netherlands grants a reduction under the provisions in the Dutch legislation to avoid double taxation. This paragraph limits a concession now or in the future granted under the provisions of Dutch legislation to avoid double taxation, however, only in so far as it does the calculation of the amount of deduction from the In the case of the Dutch tax, this relates to the sum of revenue from more than one country and the advance payment of the tax paid in Sint Maarten to those items of income to the following years.
4 Notwithstanding the provisions of the second paragraph, the Netherlands grants a deduction to the Dutch tax on the tax paid in Sint Maarten on the items of income which, according to Article 7, first paragraph , Article 10, 12th paragraph , Article 11, third paragraph , Article 12, third paragraph , and Article 20, second paragraph , may be taxed in Sint Maarten, to the extent that these constituents are included in the basis of the first paragraph, to the extent that the Netherlands, under the provisions of the Netherlands legislation to avoid double taxation, may be taxed. (i) a reduction in the Dutch tax on the tax levied in a third country on those items of income. For the calculation of this deduction, the provisions of the third paragraph shall apply mutatis mutandis.
5 Sint Maarten is empowered to understand the taxation of his residents in the base to which the tax is levied, to understand the items of income which may be taxed in the Netherlands in accordance with the provisions of this Law on the Law.
6 If a resident of Sint Maarten obtains constituents of the income which Article 6, first, third, fourth and fifth members , Article 7, first paragraph , Article 10, 12th paragraph , Article 11, third paragraph , Article 12, third paragraph , Article 13, first, second and third paragraphs , Article 14, first paragraph , Article 17, second paragraph , Article 18, first and third paragraphs , and Article 20, second paragraph , may be taxed in the Netherlands and which are included in the basis of the fifth paragraph, Sint Maarten shall free these income items by allowing a reduction of his tax. This reduction shall be calculated in accordance with the provisions of Sint Maartense legislation to avoid double taxation. To this end, the said income components are to be considered as being in the amount of the items of income exempted from tax under those provisions of Sint Maartense.
7 Furthermore, Sint Maarten provides a deduction to Sint Maartense, calculated in accordance with the sixth paragraph, for the items of income which, according to the Article 10, second and fourteenth member , Article 15, first paragraph , Article 16, first and second paragraphs , and Article 17, third paragraph , may be taxed in the Netherlands to the extent that these constituents are included in the basis of the fifth paragraph. The amount of this deduction shall be equal to the tax paid in the Netherlands on these items of income, but shall not exceed, if the provisions in the St Maartense Act provide for the avoidance of double taxation, not more than the amount of the deduction that would have been granted if the items of income thus included in the income would have been the only items of income for which St Maarten is granting a reduction under the provisions in the Sint Maartense legislation to avoid double taxation. This paragraph limits a concession now or in the future granted under the provisions of Sint Maartense legislation until the avoidance of double taxation, but only in so far as it is the calculation of the amount of the deduction on the Sint Maartense tax relates to the sum of income derived from more than one country and the advance payment of the tax paid in the Netherlands on intended items of income to the following years.
8 Notwithstanding the provisions of paragraph 6, Sint Maarten grants a deduction to Sint Maartense's tax for the tax paid in the Netherlands to items of the income which, according to the Article 7, first paragraph , Article 10, 12th paragraph , Article 11, third paragraph , Article 12, third paragraph , and Article 20, second paragraph , may be taxed in the Netherlands to the extent that these constituents are included in the basis of the fifth paragraph, in so far as Sint Maarten is subject under the provisions of Saint Martin's legislation to avoid double taxation. (i) a reduction in the Dutch tax on the tax levied in a third country on those items of income. For the calculation of this deduction, the provisions of the seventh paragraph shall apply mutatis mutandis.
9 Notwithstanding the provisions of the sixth and eighth paragraphs, if there is a permanent establishment of a Saint Martin undertaking which is situated in the Caribbean part of the Netherlands and which, if it is a Dutch body, it is been and according to Article 5.2 of the Tax Act BES be considered to be located in the European part of the Netherlands, for the constituents of the income which are attributable to them, according to Article 7 to be taxed there and included in the basis of the fifth paragraph, at the foot of the eighth paragraph, a deduction from Saint Maartense in respect of the conditions applicable to the goods in the Caribbean part of the Netherlands; tax legislation paid tax.
10 The Netherlands ensures that withholding tax is as intended Article 33 does not result in double taxation, in accordance with the provisions of Article 14, second and third paragraphs, of Directive 2003 /48/EC or allows for a refund of the withholding tax.
1 The provisions of that law do not prevent the application of the existing instruments in the tax law of each of the countries to combat fraud, abuse and improper use.
2 Notwithstanding the provisions of the first paragraph, Article 17 (b) of the Law on corporation tax, 1969 , no application in respect of an interest held by a person resident in Sint Maarten in a body which is resident in the Netherlands, if the former is eligible for benefits in respect of the holding Of Article 10, third paragraph , whether or not in conjunction with Article 10, fifth paragraph.
1 A legal person who, a partnership, or an association which derives his or her legal position as such from the legislation in force in a country, is not subject to any taxation or related matters in the other country; subject to an obligation which is different or heavier than the taxation and related obligations to which a legal person who, a grouping or association representing his or her legal position as such derives from the legislation in force in that other country, in that country under the same any circumstances, in particular with regard to residence, are or may be subject to such circumstances. This provision is, notwithstanding the provisions of the Article 1 , also applicable to persons who are not residents of any one or both of the countries.
2 Stateless persons who are residents of a country shall not be subject to any taxation or related obligation in any of the countries which is different or heavier than the taxation and related obligations to which they are subject; the nationals of the country concerned are, or may be, subject to the same conditions, in particular with regard to the place of residence.
3 Taxation of the profits of a permanent establishment of a country in another country is not less favourable in that other country than the taxation of companies of that other country which has the same activities exercise. This provision must not be interpreted as requiring a country to pay to the residents of the other Member State the collection of personal allowances, allowances and reductions in connection with the composition of the family or family slaughterers. to grant the first country to its own inhabitants.
4 Except where the provisions of Article 9, first paragraph , Article 11 (4) , or Article 12, fourth paragraph , are applicable, are interest, royalties and other expenses paid by a company of one of the countries to a resident of the other country, when determining the taxable profits of that undertaking under the same conditions as deductible. if they were paid to a resident of the former country.
5 Undertakings of a country, capital of which are wholly or partly, immediately or indirectly, owned or controlled by one or more residents of the other country shall not be subject to any taxation or taxation in the former. subject to that obligation, which is different or heavier than the taxation and related obligations to which other similar undertakings of the first country are or may be subject.
6 Contributions paid by, or on behalf of, a natural person who is a service or self-employed person in a country are paid to a pension scheme recognised for taxation in the other country, to be paid for the taxation in the former shall be treated in the same way as a contribution paid to a pension scheme recognised in that former country for the purposes of taxation, provided that:
a. that natural person already contributed to the pension scheme before he went on a service or was employed as a self-employed person in the former; and
(b) the competent authority of the former country considers that the pension scheme generally corresponds to a pension scheme approved by that country for the taxation of pensions.
For the purposes of this paragraph, the expression "pension scheme" shall include a pension scheme established under the social security system of a country.
7 Concessions existing in a country for any tax on the benefit of general interest established in that country as intended for the purposes of the Article 5 (b) of the General Law on State Taxation , including concessions on gifts to such establishments, corresponding application for the benefit of such institutions established in the other country, if they had been established in the first country, they would also be regarded as such institutions.
8 Notwithstanding the provisions of Article 2 the provisions of this Article shall apply to taxes of any kind and denomination.
1 If a person considers that the measures taken by a country or from both countries lead for him or will lead to a tax which is not in accordance with the provisions of this Law of State Law, he may, regardless of the remedies provided for in the national legislation of those countries, refer the matter to the competent authority of the country of which he is a resident. The issue should be submitted within three years of the first time that the measure leading to a taxation which does not comply with the provisions of this Law on State Law has been brought to the appropriate attention.
2 The competent authority shall endeavour, where the objection is justified and if it is unable to reach a satisfactory solution, to resolve the matter by mutual agreement with the competent authority of the other country, with a view to its being on the avoidance of taxation that is not in accordance with the state law. Any agreement reached shall be implemented notwithstanding any limitation periods in the national legislation of the countries.
3 The competent authorities of the countries shall seek to resolve, by mutual agreement, difficulties or points of doubt which may arise in relation to the interpretation or application of this Law on State Law. They can also consult with each other in order to avoid double taxation in cases which are not regulated in this state law.
4 The competent authorities of the countries may establish themselves directly with each other for the purpose of reaching an agreement as referred to in the preceding paragraphs.
5 If:
a. A person under the first paragraph has submitted an issue to the competent authority of a country because the measures taken by one or both countries have resulted in the taxation of that person not being in line with the provisions of this Law on the Law of the State; and
(b) the competent authorities do not succeed in reaching agreement to the competent authority of the other country within two years of the matter being referred to the competent authority in order to resolve the matter in accordance with the second paragraph;
Any unresolved issue arising from the matter at the request of the person shall be submitted to arbitration. The arbitration award is binding on both countries and is implemented regardless of any time limits in these countries ' national laws, unless the directly concerned person agrees mutual agreement for implementation. does not accept the arbitration award.
6 The Member States shall, by mutual agreement, arrange for the application of the fifth paragraph.
7 The competent authorities of the countries may agree that the country in which this agreement leads to additional information, in accordance with an agreement based on one of the foregoing paragraphs, may be taxation, with regard to this additional tax no tax increases, administrative fines, interest and costs will impose, if the other country where, under this agreement, there is a corresponding reduction of tax, to the loss of the payment of interest due in respect of a Such a reduction of tax.
8 If agreement has been reached for cases where:
a. as a result of application of Article 3, second paragraph , with regard to the explanation of an expression which is not defined; or
b. as a result of qualification differences, for example, of an income component or of a person;
a double taxation situation or double exemption would be binding, even after publication by both competent authorities, for the purposes of this state law, even in other similar cases.
1 The competent authorities of the countries shall exchange information expected to be relevant for the implementation of the provisions of this Law of State Law or for the application or enforcement of national legislation relating to taxes, any species and denomination levied for the benefit of a country, a state component or a local public body thereof, in so far as the levy of such taxes is not contrary to this State law. The exchange of information is not limited by the Articles 1 and 2 .
2 All information received by one of the countries pursuant to paragraph 1 shall be kept secret in the same way as information obtained under the national law of that country and shall be notified only to persons or The authorities, including the judicial and administrative authorities, which are involved in the establishment or recovery of, enforcement or prosecution of, or the judgment in occupational matters, the provisions of the first member states or the supervisory authorities. These persons or authorities may only use the information for these purposes. They may disclose the information in public court proceedings or in court decisions. Notwithstanding the preceding provisions, the information may be used for other purposes if it may be used for such other purposes under the law of both countries and the competent authority of the country which has is in agreement with this use.
3 The countries may be subject to an arbitration board established in accordance with the provisions of Article 24, fifth paragraph , stoke the information necessary to carry out the arbitration procedure. The members of the Arbitration Committee shall be subject to the limitations of disclosure as defined in paragraph 2 with respect to the information thus provided.
In no case shall the provisions of the preceding paragraphs be interpreted as imposing an obligation on one of the countries:
(a) take administrative measures which are contrary to the law or administrative practice of that or of the other State;
provide information that is not available in accordance with the law or in the normal course of business in the administration of that country or in the other country;
to provide information that would reveal a trade secret, business secret, industrial, commercial or professional secrecy or a trade process, or information that would be contrary to public policy (ordre public).
5 If information is requested by a country in accordance with this article, the other country shall use its powers to collect information to obtain the requested information, regardless of the fact that the other country is does not need to have such information for the purposes of its own taxation. On the obligation contained in the previous sentence, the limitations of the fourth paragraph apply, but these restrictions may under no circumstances be construed to allow a country solely on the grounds that it is not a national It is important to refuse to provide information in such information.
6 The provisions of paragraph 4 may in no case be interpreted in such a way as to permit a country to refuse to provide information solely on the basis that the information is based on a bank, other financial institutions, an institution, an agent, or a person acting in a manner of representation or as a confidential person, or because it relates to ownership interests in a person.
7 The provisions of this Article shall apply mutatis mutandis to income-related schemes as referred to in the General Income Dependent Schemes Law and applied to the premiums according to the social security system of a country.
1 The countries shall assist each other in the recovery of tax claims. This assistance shall not be limited by the Articles 1 and 2 . The competent authorities of the countries may, by mutual agreement, arrange for the application of this Article.
2 The expression 'tax claim', as used in this Article, shall mean an amount due in respect of taxes of any kind and denomination levied for the benefit of a country, or of a state part, or local public entities, in so far as such taxation is not contrary to this State law or to any other instrument in which the countries are parties, as well as interest, administrative fines and the costs of recovery or recovery of the law. Precautionary measures related to that amount.
3 The provisions of this Article shall apply only to a tax claim subject to an enforceable title in the requesting country provided that this claim, unless otherwise agreed between the competent authorities, is not contested. However, if the claim concerns a tax liability of a person who is not a resident of the requesting country, this Article shall apply only if the claim can no longer be combated, unless otherwise agreed between the Member States and the applicant. Competent authorities. That tax claim shall be applied by that other country in accordance with the provisions of its law applicable to the implementation and recovery of its own taxes as if the tax claim is a the tax liability of that other country.
4 If a tax claim by any of the countries is a claim in respect of which that country may take protective measures under its law in order to ensure recovery, that tax claim shall be made at the request of the Member State concerned. the competent authority of that country is accepted for the purpose of taking precautionary measures by the competent authority of the other country. The other country shall take precautionary measures in respect of such tax proceedings in accordance with the provisions of its legislation, as if the tax claim is a tax claim for that other country, even where the tax is applied on the date on which such measures are taken is not recoverable in the first country or shall be due by a person entitled to prevent the recovery of such measures.
5 Notwithstanding the provisions of the third and fourth paragraphs, any tax claim accepted by one of the countries for the purposes of applying the third or fourth paragraph in that country or the time limits shall not apply to any of the periods in which the application of the third or fourth paragraph is applied. legislation of that country on the basis of its nature as such priority to be granted. In addition, a tax claim accepted by one of the countries for the purposes of applying the third or fourth paragraph shall not be given priority in that country which is applicable under the legislation of the other country to that tax claim.
6 Procedures relating to the existence, validity or amount of a tax claim by any of the countries shall not be brought before the courts or administrative authorities of the other country.
7 If, at any time, a request was made by one of the countries in respect of a third or fourth member and before the other State has applied for and transferred the corresponding tax claim to the former, the corresponding tax claim:
(a) in the case of a request under paragraph 3, ceases to be a tax receivable from the former to be recoverable under the legislation of that country and payable by a person under that State at that time in accordance with the law of that country; the legislation of that country cannot prevent its recovery; or
(b) in the case of a request under paragraph 4, shall cease to be a tax receivable by the former State in respect of which that country may take protective measures under its law so as to ensure its recovery. guarantees;
the competent authority of the first country shall immediately inform the competent authority of the other country and, at the choice of the other country, the request shall be postponed or withdrawn by the first country.
8 In no case shall the provisions of this Article be construed so as to impose on a country the obligation of:
(a) take administrative measures which are contrary to the law or administrative practice of that country or of the other State;
b. to take measures that would be contrary to public policy (ordre public);
(c) grant assistance if the other country has not used all reasonable grounds for recovery or conservatory that it is available under its legislation or administrative practice;
d. provide assistance if the administrative burden for that country is clearly disproportionate in relation to the benefit to be gained from the other country.
9 The provisions of this Article shall apply mutatis mutandis to recoveries of concessions as referred to in the General Income Dependent Schemes Law and taxes levied according to the social security system of a country.
1 For the levy of taxes on income in the sense of Article 2 , as well as for the application of this Law of Law in so far as it relates to such taxes, as far as is necessary, by way of derogation from the other provisions of that law concerning the place of residence, the Minister Plenipotentiary of St Martin shall be deemed to be the Minister of the Republic of the Republic of Germany. To be a resident of Sint Maarten.
2 The Ministers of Finance of the two countries may decide jointly that the first paragraph shall be applied in respect of the alternates of the Minister of Plenipotentiary and with the officials to be equivalent to them.
By way of derogation from Article 2 of this state law and Article 3, first paragraph, of the Succession Act 1956 , a Dutchman who resided in the European part of the Netherlands and within a period of not more than five years after he left the European part of the Netherlands has died or received an endowment, shall be deemed to have been have resided in the European part of the Netherlands from his or her death or from doing the donation.
1 In respect of a natural person who was already a resident of Sint Maarten at the time of transmission to the royal message of this Law, the provisions of Article 17 of this Law No applicable to pensions and other similar benefits, as well as annuities, as referred to in paragraph 1 of that Article, which had already been entered at that time, but remain subject to the provisions of that Article, time at or under the Tax arrangements for the Kingdom have been set.
2 The first paragraph shall apply mutatis mutandis in respect of a natural person who was already resident in the Netherlands at the time of the filing of this Law.
1 Dividends paid by a person resident in the Netherlands to a body who is a resident of Sint Maarten and that, except in cases where: Article 10, 10th paragraph , where such dividends are not subject to the advantages of Article 10 (3), whether or not in conjunction with Article 10 (5) of this Article, Article 11, third paragraph, of the Tax Scheme for the Kingdom As of 31 December 2014, applying until 31 December 2019 if the person residing in Sint Maarten is the beneficial owner of those dividends and for at least 25 percent of the capital paid in nominal value is a shareholder of the body which pays dividends, it being understood that in Article 11 (3) of the Tax Scheme for the Kingdom, for "8.3%" is read "5%".
2 By way of derogation from Article 22 Finds Article 17 (b) of the Law on corporation tax, 1969 , no application to the body referred to in paragraph 1 which is of St Martin's interest in the body which is resident in the Netherlands. The first sentence shall continue to apply if, on the basis of its legislation or any international rules, the Netherlands does not have the power to impose dividend tax on dividends owed by the body which is resident in the Netherlands. In that case, the tax on taxable income of material interest referred to in Article 17 (b) of the Law on corporation tax, 1969, shall not exceed 5% of the gross amount of the dividends.
1 In the event that a Dutchman was already a resident of Sint Maarten before the date of submission of the royal message of that law, and an endowment takes effect after the entry into force of that Law, the Article 28 the five-year period referred back to a period of one year after he has left the European part of the Netherlands with his residence.
2 Article 3, first paragraph, of the Succession Act 1956 and Article 28 do not apply to the death of a Dutchman who was already a resident of Sint Maarten before the date referred to in the first paragraph.
1 If the Article 10, fourteenth paragraph , and Article 13, fifth paragraph The natural person referred to was already resident in the other country before the date of submission of the royal message of this law of law, the period of 10 years mentioned in those articles is reduced to five years.
2 Where the first paragraph applies to: Article 10, fourteenth paragraph , the tax may be levied on the taxable income of material interest, intended to be charged on the basis of Article 7.5 of the Income Tax Act 2001 15 percent of that income don't exceed that.
1 For the purposes of this Article and Article 21, 10th paragraph :
a. means:
1 °. Directive 2003 /48/EC: Directive 2003 /48/EC the Council of 3 June 2003 on taxation of savings income in the form of interest payments (PbEU 2003, L 157);
2 °. beneficial owner: a beneficial owner as referred to in Article 2 of Directive 2003 /48/EC ;
3 °. Paying agent: a paying agent as referred to in Article 4 of Directive 2003 /48/EC ;
4 °. interest payment: an interest payment as referred to in Article 6 of Directive 2003 /48/EC , subject to Article 15 of Directive 2003 /48/EC ;
b. is defined in terms other than those specified in this Article: the meaning used in this article. Directive 2003 /48/EC they are given;
c. shall be laid down in the provisions of Directive 2003 /48/EC to which in this article and in Article 21, 10th paragraph , reference is made to the place of "Member States": the Netherlands or Sint Maarten, according to the context required.
2 If the beneficial owner of interest is resident in the Netherlands and the paying agent is established in Sint Maarten, Sint Maarten shall lift during the period of Directive 2003 /48/EC the transitional withholding tax period at a rate of 35%. The paying agent shall keep the withholding tax in a manner as defined in Article 11, second and third paragraphs, of Directive 2003 /48/EC .
3 The imposition of withholding tax by Sint Maarten on the basis of this Article shall not prevent the Netherlands from taxing income in accordance with national law while respecting the other provisions of that state law.
During the transitional period referred to in paragraph 2, Sint Maarten may provide that an economic operator paying interest or making an interest payment for an entity established in the Netherlands as referred to in Article 4, second paragraph, of the Directive 2003 /48/EC , shall be considered the paying agent instead of the entity, and St Maarten shall levy the withholding tax on such interest, unless that entity formally accepts that its name and address and the total amount of the interest payment to it has been made or secured for it shall be communicated in accordance with the last subparagraph of that paragraph.
5 Sint Maarten retains 25 percent of the revenue from the withholding tax, referred to in the second member, and contributes 75 percent of the proceeds to the Netherlands. If Saint Martin lifts withholding tax in accordance with the fourth paragraph, Sint Maarten retains 25 per cent of the proceeds on interest payments to the entities established in the Netherlands as referred to in Article 4, second paragraph, of the Directive 2003 /48/EC And St. Maarten contributes 75 percent to the Netherlands. Those transfers take place at the latest in the six months following the end of the tax year of St Martin. Sint Maarten affects the measures required to correctly operate the system for the distribution of tax revenues.
6 Sint Maarten provides for one or both of the two procedures referred to in Article 13, first paragraph, of Directive 2003 /48/EC . At the request of the beneficial owner, the competent authority of the Netherlands shall issue a declaration in accordance with Article 13, second paragraph, of Directive 2003 /48/EC .
7 For the purposes of this Article, Sint Maarten determines the procedures necessary to enable the paying agent to determine the identity and residence of the beneficial owner and shall ensure the application of such an article. procedures in Sint Maarten. Those procedures shall comply with the minimum standards laid down in Article 3, second and third paragraphs, of Directive 2003 /48/EC , except that in respect of the provisions of paragraph 2 (a) and in paragraph 3 (a), the identity and residence of the beneficial owner shall be determined on the basis of the information on which the paying agent is entitled. It shall apply the relevant laws, regulations and administrative provisions of Sint Maarten. However, the existing exemptions or exemptions which, if necessary, are granted on request to beneficial owners domicile in the Netherlands are no longer applicable and those beneficial owners will not be subject to any further exemptions or derogations of such kind.
8 At the end of the transitional period referred to in paragraph 2, Article 10, third paragraph, shall be adopted: Directive 2003 /48/EC corresponding application.
1 By law, a country can determine that the provisions of this state law act wholly or partially out of force. The legislation applicable to this purpose shall not enter into force before the start of the second calendar year following the year in which the procedure was declared.
2 The legislation of a country referred to in paragraph 1 shall be made known in the other country by the placing of the text, as far as the Netherlands is concerned, in the Official Journal of the European Union and, in so far as it concerns Sint Maarten, in the Official Journal of the European Union Sint Maarten.
1 This Law of Law shall enter into force from the first day of the second month following the date of issue of the Official Gazette, in which it is placed and its provisions shall apply for tax years and tax periods which are taking up or, in the case of taxes levied on the source, for payments made on or after 1 January of the calendar year following the calendar year in which this State law entered into force.
2 Except as otherwise provided in this Law on State aid, the Tax arrangements for the Kingdom no more application between the Netherlands and Sint Maarten from the day of entry into force of this Law on the Law, on the understanding that its provisions continue to apply for tax years and tax periods or payments to which the pursuant to paragraph 1, the provisions of this Law of the Law have not yet been applied.
This state law is cited as: tax scheme Netherlands Sint Maarten.
Liabilities and orders to be placed in the Official Gazette and the Gazette of St Maarten and that all ministries, authorities, colleges and civil servants who so far as to do so will keep their hands on the precise execution.
Entry
Wassenaar, 23 December 2015
William-Alexander
The Secretary of State for Finance,
E.D. Wiebes
Published the thirteenth of January 2016The Minister for Security and Justice,
G.A. van der Steur
