2017-12-31 | BWBV0003197 | Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Ghana tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belastingen met betrekking tot belastingen naar het inkomen en naar vermogenswinsten

verdrag/verdrag-tussen-het-koninkrijk-der-nederlanden-en-de-republiek-ghana-tot-het-verm/BWBV0003197/README.md

@@ -1,18 +1,18 @@
 ---
 titel: Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Ghana tot het
-  vermijden van dubbele belasting en het voorkomen van het ontgaan van belastingen
-  met betrekking tot belastingen naar het inkomen en naar vermogenswinsten
+  vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen
+  en naar vermogenswinsten en het voorkomen van het ontgaan en ontwijken van belasting
 bwb_id: BWBV0003197
 type: verdrag
 status: geldend
 datum_inwerkingtreding: '2008-11-12'
 bron: https://wetten.overheid.nl/BWBV0003197
 citeertitel: Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Ghana tot
-  het vermijden van dubbele belasting en het voorkomen van het ontgaan van belastingen
-  met betrekking tot belastingen naar het inkomen en naar vermogenswinsten
+  het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen
+  en naar vermogenswinsten en het voorkomen van het ontgaan en ontwijken van belasting
 ---
 
-# Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Ghana tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belastingen met betrekking tot belastingen naar het inkomen en naar vermogenswinsten
+# Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Ghana tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar vermogenswinsten en het voorkomen van het ontgaan en ontwijken van belasting
 
 ## Hoofdstuk I. SCOPE OF THE CONVENTION
 
@@ -65,7 +65,7 @@ g) the term “international traffic” means any transport by a ship or aircraf
 h) the term “competent authority” means:
 
 (i) in the Netherlands, the Minister of Finance or his authorised representative;
-(ii) in the case of Ghana, the Commissioner of the Internal Revenue or his authorised representative.
+(ii) in the case of Ghana, the Commissioner-General of the Ghana Revenue Authority or his authorised representative.
 i) the term “national” means:
 
 - any individual possessing the nationality of a Contracting State;
@@ -416,6 +416,14 @@ a) Netherlands tax payable under the laws of the Netherlands and in accordance w
 b) In the case of dividends paid by a company which is a resident of the Netherlands to a company which is resident in Ghana and which controls directly at least 10 per cent of the capital of the company paying the dividends, the credit shall take into account (in addition to any Netherlands tax for which credit may be allowed under the provisions of subparagraph a) the Netherlands tax payable by the company in respect of the profits out of which such dividends are paid;
 c) In any case the amount of tax credit to be granted under this paragraph shall not exceed the proportion of the Ghana tax which such profits, income or chargeable gains bear to the entire profits, income or chargeable gains as the case may be chargeable to Ghana tax.
 
+### Artikel 24A
+
+**1.** Notwithstanding the other provisions of this Convention, a benefit under this Convention shall not be granted in respect of income or capital gains if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of this Convention.
+
+**2.** Where a benefit under this Convention is denied to a person under paragraph 1, the competent authority of the Contracting State that would otherwise have granted this benefit shall nevertheless treat that person as being entitled to this benefit, or to different benefits with respect to specific income or capital gains, if such competent authority, upon request from that person and after consideration of the relevant facts and circumstances, determines that such benefits would have been granted in the absence of the transaction or arrangement referred to in paragraph 1.
+
+**3.** The competent authority of a Contracting State shall consult with the competent authority of the other Contracting State before denying a benefit under paragraph 1 or 2.
+
 ## Hoofdstuk V. SPECIAL PROVISIONS
 
 ### Artikel 25
@@ -454,7 +462,7 @@ The decision of the arbitration board in a particular case shall be binding on b
 
 **1.** The competent authorities of the Contracting 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 Contracting 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.** Any information received under paragraph 1 by a Contracting 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.
+**2.** Any information received under paragraph 1 by a Contracting 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. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use.
 
 **3.**
 
@@ -466,13 +474,39 @@ c) to supply information which would disclose any trade, business, industrial, c
 
 **4.** If information is requested by a Contracting State in accordance with this Article, the other Contracting 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 Contracting State to decline to supply information solely because it has no domestic interest in such information.
 
-**5.** In the case of the Netherlands, paragraph 3 of this Article shall in no case be construed to permit the Netherlands 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.
-
-**6.** In the case of Ghana, Ghana shall at the request of the Netherlands supply information to the Netherlands if such information is obtained by Ghana in the course of court proceedings in relation to a prosecution involving acts of tax fraud in the Courts of Ghana.
+**5.** In no case shall the provisions of paragraph 3 be construed to permit a Contracting 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 28
 
-The competent authorities of the Contracting States may by mutual agreement prescribe rules and conditions in order to lend each other assistance and support in the collection of the taxes to which this Convention applies and of any interest, administrative penalties and costs of collection related to such amount.
+**1.** The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article.
+
+**2.** The term “revenue claim” as used in this Article means an amount owed in respect of taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount.
+
+**3.** The provisions of this Article shall apply only to a revenue claim that forms the subject of an instrument permitting enforcement in the requesting State and, unless otherwise agreed between the competent authorities, that is not contested. However, where the claim relates to a liability to tax of a person as a non-resident of the requesting State, this Article shall only apply, unless otherwise agreed between the competent authorities, where the claim may no longer be contested. The revenue claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that requested State.
+
+**4.** When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State. That other State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to prevent its collection.
+
+**5.** Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such and, unless otherwise agreed between the competent authorities, cannot be collected by imprisonment for debt of the debtor. In addition, a revenue claim accepted by a Contracting State for the purposes of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the laws of the other Contracting State.
+
+**6.** Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall not be brought before the courts or administrative bodies of the other Contracting State.
+
+**7.**
+
+Where, at any time after a request has been made by a Contracting State under paragraph 3 or 4 and before the other Contracting State has collected and remitted the relevant revenue claim to the first-mentioned State, the relevant revenue claim ceases to be
+
+a) in the case of a request under paragraph 3, a revenue claim of the first-mentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection; or
+b) in the case of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection;
+
+the competent authority of the first-mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request.
+
+**8.**
+
+In no case shall the provisions of this Article be construed so as to impose on a Contracting State the obligation:
+
+a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
+b) to carry out measures which would be contrary to public policy (*ordre public*);
+c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice;
+d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State.
 
 ### Artikel 29
 
@@ -482,9 +516,9 @@ The competent authorities of the Contracting States may by mutual agreement pres
 
 ### Artikel 30
 
-**1.** This Convention may be extended, either in its entirety or with any necessary modifications, to either or both of the countries of the Netherlands Antilles and Aruba, if the country concerned imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed in notes to be exchanged through diplomatic channels.
+**1.** This Convention may be extended, either in its entirety or with any necessary modifications, to any part of the Kingdom of the Netherlands which is not situated in Europe and imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed in notes to be exchanged through diplomatic channels.
 
-**2.** Unless otherwise agreed the termination of the Convention shall not also terminate any extension of the Convention to any country to which it has been extended under this Article.
+**2.** Unless otherwise agreed the termination of the Convention shall not also terminate any extension of the Convention for any part of the Kingdom of the Netherlands to which it has been extended under this Article.
 
 ## Hoofdstuk VI. FINAL PROVISIONS