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2013-05-31 | BWBV0006083 | Overeenkomst tussen het Koninkrijk der Nederlanden en de Tsjechoslowaakse Socialistische Republiek tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

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verdrag/overeenkomst-tussen-het-koninkrijk-der-nederlanden-en-de-tsjechoslowaakse-social/BWBV0006083/README.md
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@ -266,13 +266,20 @@ Notwithstanding the provisions of Articles 15 and 16, income derived by public e
### Artikel 19
Subject to the provisions of paragraph 1 of Article 20, pensions and other similar remuneration paid to a resident of one of the States in consideration of past employment shall be taxable only in that State.
Subject to the provisions of paragraph 2 of Article 20, pensions and other similar remuneration paid to a resident of one of the States in consideration of past employment shall be taxable only in that State.
### Artikel 20
**1.** Remuneration, including pensions, paid by, or out of funds created by, one of the States or a political subdivision or a local authority thereof to any individual in respect of services rendered to that State or subdivision or local authority thereof in the discharge of functions of a governmental nature may be taxed in that State.
**1.** a) Salaries, wages and other similar remuneration paid by one of the States or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority may be taxed in that State.
b) However, such salaries, wages and other similar remuneration shall be taxable only in the other State if the services are rendered in that State and the individual is a resident of that State who:
**2.** However, the provisions of Articles 16, 17 and 19 shall apply to remuneration or pensions in respect of services rendered in connection with any trade or business carried on by one of the States or a political subdivision or a local authority thereof.
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the services.
**2.** a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, one of the States or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority may be taxed in that State.
b) However, such pensions and other similar remuneration shall be taxable only in the other State if the individual is a resident of, and a national of, that State.
**3.** The provisions of Articles 16, 17 and 19 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a State or a political subdivision or a local authority thereof.
### Artikel 21
@ -307,16 +314,15 @@ It is agreed that double taxation shall be avoided in the following manner:
A. In the case of the Netherlands:
1. The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed, the items of income or capital, which according to the provisions of this Convention may be taxed in Czechoslovakia.
2. Without prejudice to the application of the provisions concerning the compensation of losses in the unilateral regulations for the avoidance of double taxation the Netherlands shall allow a deduction from the amount of tax computed in conformity with paragraph 1 of this Article equal to such part of that tax which bears the same proportion to the aforesaid tax, as the part of the income or capital which is included in the basis mentioned in the first paragraph of this Article and may be taxed in Czechoslovakia according to Articles 6 and 7, paragraph 7 of Article 10, paragraph 3 of Article 11, paragraph 5 of Article 12, paragraphs 1 and 2 of Article 14, Article 15, paragraph 1 of Article 16, paragraph 1 of Article 17, Article 20, paragraphs 1 and 2 of Article 24, of this Convention bears to the total income or capital which forms the basis mentioned in paragraph 1 of this Article.
2. Without prejudice to the application of the provisions concerning the compensation of losses in the unilateral regulations for the avoidance of double taxation the Netherlands shall allow a deduction from the amount of tax computed in conformity with paragraph 1 of this Article equal to such part of that tax which bears the same proportion to the aforesaid tax, as the part of the income or capital which is included in the basis mentioned in the first paragraph of this Article and may be taxed in Czechoslovakia according to Articles 6 and 7, paragraph 7 of Article 10, paragraph 3 of Article 11, paragraph 5 of Article 12, paragraphs 1 and 2 of Article 14, Article 15, paragraph 1 of Article 16, paragraph 1 of Article 17, subparagraphs a) of paragraphs 1 and 2 of Article 20, paragraphs 1 and 2 of Article 24, of this Convention bears to the total income or capital which forms the basis mentioned in paragraph 1 of this Article.
3. Further the Netherlands shall allow a deduction from the tax computed in accordance with the preceding paragraphs of this Article with respect to the items of income which may be taxed in Czechoslovakia according to paragraph 2 of Article 10, paragraph 2 of Article 12, paragraph 5 of Article 14, and Article 18, and are included in the basis mentioned in paragraph 1 of this Article. The amount of this deduction shall be the lesser of the following amounts:
a) the amount equal to the Czechoslovak tax;
b) the amount of the Netherlands tax which bears the same proportion to the amount of tax computed in conformity with paragraph 1 of this Article, as the amount of the said items of income bears to the amount of income which forms the basis mentioned in paragraph 1 of this Article.
B. In the case of Czechoslovakia:
1. Income other than that mentioned in paragraph 2 below shall be exempt from the Czechoslovak taxes, if the income according to the provisions of this Convention may be taxed in the Netherlands.
2. As regards income mentioned in Articles 10, 12, 14, 17 and 18, which has borne Netherlands tax in accordance with the provisions of these Articles, Czechoslovakia shall allow to a resident of Czechoslovakia receiving such income from the Netherlands a tax credit corresponding to the amount of tax levied in the Netherlands; such tax credit, not exceeding the amount of the tax levied in the Netherlands on such income, shall be allowed against Czechoslovak taxes, in the bases of which such income is included.
3. Notwithstanding the provisions of paragraphs 1 and 2 Czechoslovak tax may be computed on income taxable in Czechoslovakia by virtue of this Convention at the rate appropriate to the total of the income taxable in accordance with Czechoslovak law.
1. Subject to the provisions of the domestic laws regarding the elimination of double taxation, the items of income or of capital which according to the provisions of this Convention may also be taxed in the Netherlands may be included, when imposing taxes on residents, in the tax base upon which such taxes are imposed, but it is allowed to deduct from the amount of tax computed on such a base an amount equal to the tax paid in the Netherlands. Such deduction shall not, however, exceed that part of the domestic tax, as computed before the deduction is given, which is appropriate to the income or capital which, in accordance with the provisions of this Convention, may be taxed in the Netherlands.
2. Where in accordance with any provision of the Convention income derived or capital owned by a resident is exempt from tax here, the exempted income or capital may nevertheless be taken into account here in calculating the amount of tax on the remaining income or capital of such resident.
## Hoofdstuk VI. SPECIAL PROVISIONS
@ -349,15 +355,21 @@ b) all legal persons, partnerships and associations deriving their status as suc
### Artikel 28
**1.** The competent authorities of the States shall exchange such information (being information which such authorities have in proper order at their disposal) as is necessary for the carrying out of this Convention, in particular for the prevention of fraud, and for the administration of statutory provisions against legal avoidance concerning taxes covered by this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of this Convention.
**1.** The competent authorities of the States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2.
**2.**
**2.** Any information received under paragraph 1 by a State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
In no case shall the provisions of paragraph 1 be construed so as to impose on one of the States the obligation:
**3.**
a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other State;
b) to supply particulars which are not obtainable under the laws or in the normal course of the administration of that or of the other State;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy.
In no case shall the provisions of the previous paragraphs be construed so as to impose on a State the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other State;
b) to supply information which is not obtainable under the laws or in he normal course of the administration of that or of the other State;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).
**4.** If information is requested by a State in accordance with this Article, the other State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a State to decline to supply information solely because it has no domestic interest in such information.
**5.** In no case shall the provisions of paragraph 3 be construed to permit a State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
### Artikel 29