From ae78b960e7136f4cf17b7abd931d416b3771d61f Mon Sep 17 00:00:00 2001 From: Coornhert Date: Tue, 31 Aug 2021 12:00:00 +0000 Subject: [PATCH] =?UTF-8?q?2021-08-31=20|=20BWBV0001259=20|=20Verdrag=20tu?= =?UTF-8?q?ssen=20het=20Koninkrijk=20der=20Nederlanden=20en=20Oekra=C3=AFn?= =?UTF-8?q?e=20tot=20het=20vermijden=20van=20dubbele=20belasting=20en=20he?= =?UTF-8?q?t=20voorkomen=20van=20het=20ontgaan=20van=20belasting=20met=20b?= =?UTF-8?q?etrekking=20tot=20belastingen=20naar=20het=20inkomen=20en=20naa?= =?UTF-8?q?r=20het=20vermogen?= MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit --- .../BWBV0001259/README.md | 272 +++++++++--------- 1 file changed, 136 insertions(+), 136 deletions(-) diff --git a/verdrag/verdrag-tussen-het-koninkrijk-der-nederlanden-en-oekraïne-tot-het-vermijden-van/BWBV0001259/README.md b/verdrag/verdrag-tussen-het-koninkrijk-der-nederlanden-en-oekraïne-tot-het-vermijden-van/BWBV0001259/README.md index f19b8633ff9..52c39243dcc 100644 --- a/verdrag/verdrag-tussen-het-koninkrijk-der-nederlanden-en-oekraïne-tot-het-vermijden-van/BWBV0001259/README.md +++ b/verdrag/verdrag-tussen-het-koninkrijk-der-nederlanden-en-oekraïne-tot-het-vermijden-van/BWBV0001259/README.md @@ -1,18 +1,18 @@ --- titel: Verdrag tussen het Koninkrijk der Nederlanden en Oekraïne 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 + van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het + vermogen en het voorkomen van het ontduiken en ontwijken van belasting bwb_id: BWBV0001259 type: verdrag status: geldend datum_inwerkingtreding: '1996-11-02' bron: https://wetten.overheid.nl/BWBV0001259 citeertitel: Verdrag tussen het Koninkrijk der Nederlanden en Oekraïne 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 + van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het + vermogen en het voorkomen van het ontduiken en ontwijken van belasting --- -# Verdrag tussen het Koninkrijk der Nederlanden en Oekraïne 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 +# Verdrag tussen het Koninkrijk der Nederlanden en Oekraïne tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen en het voorkomen van het ontduiken en ontwijken van belasting ### Artikel 1 @@ -30,18 +30,18 @@ The existing taxes to which the Convention shall apply are in particular: a) in the Netherlands: -– the income tax (inkomstenbelasting), -– the wages tax (loonbelasting), -– the company tax (vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act of 1810 (de Mijnwet 1810) with respect to concessions issued from 1967, or pursuant to the Netherlands Continental Shelf Mining Act of 1965 (de Mijnwet Continentaal Plat 1965), -– the dividend tax (dividendbelasting), -– the property tax (vermogensbelasting), +– the income tax (de inkomstenbelasting); +– the wages tax (de loonbelasting); +– the company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (de Mijnbouwwet); and +– the dividend tax (de dividendbelasting); (hereinafter referred to as “Netherlands tax”); -b) in the Ukraine: +b) in Ukraine: -– the tax on incomes of enterprises (podatok na dokhody pidpriemstv), and -– the income tax on the individuals (pributkovy podatok z gromadyan), -– (hereinafter referred to as “Ukraine tax”). +– the individual income tax; and +– the tax on income of enterprises; + +(hereinafter referred to as “Ukraine tax”). **4.** The Convention shall apply also to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws. @@ -51,11 +51,11 @@ b) in the Ukraine: For the purposes of this Convention, unless the context otherwise requires: -a) the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands (the Netherlands) or +a) the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands, in respect of the Netherlands, or -Ukraine, as the context requires; the term “Contracting States” means the Kingdom of the Netherlands (the Netherlands) and Ukraine; -b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea, and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights with respect to the sea bed, its sub-soil and its superjacent waters, and their natural resources; -c) the term “Ukraine” means the territory of Ukraine, including any area beyond the territorial sea within which, in accordance with international law and in application of its domestic legislation, Ukraine exercises jurisdiction or sovereign rights with respect to the sea bed, its sub-soil and superjacent waters and their natural resources; +Ukraine, as the context requires; the term “Contracting States” means the Kingdom of the Netherlands, in respect of the Netherlands, and Ukraine; +b) the term “the Netherlands” means the European part of the Kingdom of the Netherlands, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; +c) the term “Ukraine” when used in geographical sense, means the territory of Ukraine, its Continental Shelf and its exclusive (maritime) economic zone, including any area outside the territorial sea of Ukraine which in accordance with international law has been or may hereafter be designated, as an area within which the rights of Ukraine with respect to the sea bed and sub-soil and their natural resources may be exercised; d) the term “person” includes an individual, a company and any other body of persons; e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; @@ -64,7 +64,7 @@ h) the term “citizens” means: i) in the case of the Netherlands: -1. all individuals possessing the nationality of the Netherlands; +1. all individuals possessing the nationality of the Kingdom of the Netherlands; 2. all legal persons, partnerships and associations deriving their status as such from the laws in force in the Netherlands; ii) in the case of Ukraine: @@ -73,16 +73,29 @@ ii) in the case of Ukraine: i) the term “competent authority” means: 1. in the Netherlands, the Minister of Finance or his duly authorized representative; -2. in Ukraine, the Ministry of Finance of Ukraine or its authorised representative. +2. in Ukraine, the Ministry of Finance of Ukraine or its authorised representative; +j) the term “pension fund” means any plan, scheme, fund, trust or other arrangement established in a Contracting State which is: + +i) generally exempt from taxes on income in that State; and +ii) operated principally to administer or provide pension or retirement benefits or to earn income for the benefit of one or more such arrangements. **2.** As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies. ### Artikel 4 -**1.** For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of registration or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or property situated therein. +**1.** For the purposes of this Convention, the term “resident of a Contracting State“ means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. **2.** +A person, other than an individual, shall be regarded to be liable to tax: + +a) in the Netherlands, if the person is a resident of the Netherlands for the purposes of the company tax; +b) in Ukraine, if the person is a resident of Ukraine for the purposes of the tax on income of enterprises; provided that the income derived by that person is treated under the tax laws of that State as income of that person and not as the income of the person’s beneficiaries, members or participants. + +**3.** Notwithstanding the provisions of paragraphs 1 and 2 of this Article, the term “resident of a Contracting State” does not include any person who is liable to tax in that State in respect only of income from sources in that State or property situated therein. + +**4.** + Where by reason of the provisions of paragraph 1 of this Article an individual is a resident of both Contracting States, then his status shall be determined as follows: a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests); @@ -90,9 +103,7 @@ b) if the Contracting State in which he has his centre of vital interests cannot c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a citizen; d) if he is a citizen of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. -**3.** Where by reason of the provisions of paragraph 1 of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. - -**4.** A Contracting State, its political subdivisions or local authorities thereof, an instrumentality of that State, political subdivision or local authority as well as a pension fund or charitable organisation recognized as such in a Contracting State and of which the income is generally exempt from tax in that State, shall be regarded as resident of that State. As recognized pension fund of a Contracting State shall be regarded any pension fund recognized and controlled according to statutory provisions of that State. +**5.** Where by reason of the provisions of paragraph 1 of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. ### Artikel 5 @@ -110,8 +121,7 @@ e) a workshop; f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and g) a store or any premises used as a sales outlet. -**3.** a) A building site or construction or installation project constitutes a permanent establishment only if it lasts more than 12 months. -b) An installation or structure used for the exploration of natural resources constitutes a permanent establishment only if such use lasts more than 6 months. +**3.** A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months. **4.** @@ -190,19 +200,21 @@ and in either case conditions are made or imposed between the two enterprises in **2.** -However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed: +However, dividends paid by a company which is a resident of a Contracting State may also be taxed in that State according to the laws of that State, but if the beneficial owner is a resident of the other Contracting State, the tax so charged shall not exceed: a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 20 per cent of the capital of the company paying the dividends; b) 15 per cent of the gross amount of the dividends in all other cases. **3.** -Notwithstanding the provisions of paragraphs 1 and 2 of this Article, dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in the other Contracting State, in the case the recipient, being the beneficial owner of the dividends, is a company (other than a partnership): +Notwithstanding the provisions of paragraphs 1 and 2 of this Article, dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in the other Contracting State, in the case the recipient, being the beneficial owner of the dividends, is: -i) which holds directly at least 50 per cent of the capital of the company paying the dividends and provided that an investment of at least 300.000 United States dollars or its equivalent in the national currencies of the Contracting States has been made in the capital of the company paying the dividends, or -ii) whose investment in the capital of the company paying the dividends is guaranteed or insured by the Government of the other Contracting State, the central bank of the other Contracting State or any agency or instrumentality (including a financial institution) owned or controlled by that Government. +a) a company (other than a partnership) whose investment in the capital of the company paying the dividends is guaranteed or insured by the other Contracting State, the central bank of the other Contracting State or any agency or instrumentality (including a financial institution) owned or controlled by that State; -**4.** The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of paragraphs 2 and 3 of this Article. +or +b) a pension fund of the other Contracting State. + +**4.** The competent authorities of the Contracting States may by mutual agreement settle the mode of application of paragraphs 2 and 3 of this Article. **5.** The provisions of paragraph 2 and 3 of this Article shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. @@ -216,45 +228,37 @@ ii) whose investment in the capital of the company paying the dividends is guara **1.** Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. -**2.** - -However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient of the interest is the beneficial owner of the interest the tax so charged shall not exceed: - -a) 2 per cent of the gross amount of interest, in the case of: - -i) interest arising in a Contracting State and paid on any loans of whatever kind granted by a bank or any other financial institution of the other Contracting State, including investment banks and savings banks, and insurance companies; or -ii) interest arising in a Contracting State and paid by the purchaser of machinery and equipment to the seller of the machinery and equipment in connection with a sale on credit; -b) 10 per cent of the gross amount of the interest in all other cases. +**2.** However, interest arising in a Contracting State may also be taxed in that State according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the interest. **3.** Notwithstanding the provisions of paragraph 2 of this Article: -a) interest arising in a Contracting State and paid in respect of a bond, debenture or other similar obligation of the Government of that State, the central bank of that State, a political subdivision or local authority thereof shall be exempt from tax in that State; -b) interest arising in a Contracting State and paid in respect of a bond, debenture or other similar obligation to the Government of the other Contracting State, the central bank of the other Contracting State, a political subdivision or local authority thereof shall be exempt from tax in the first-mentioned State; and -c) interest arising in a Contracting State and paid in respect of loans guaranteed or insured by the Government of the other Contracting State, the central bank of the other Contracting State or any agency or instrumentality (including a financial institution) owned or controlled by that Government, shall be exempt from tax in the first-mentioned State. +a) interest arising in a Contracting State and paid in respect of a bond, debenture or other similar obligation of that State, the central bank of that State, a political subdivision or local authority thereof shall be exempt from tax in that State; +b) interest arising in a Contracting State and paid in respect of a bond, debenture or other similar obligation to the other Contracting State, the central bank of the other Contracting State, a political subdivision or local authority thereof, or a pension fund of the other Contracting State shall be exempt from tax in the first-mentioned State; and +c) interest arising in a Contracting State and paid in respect of loans guaranteed or insured by the other Contracting State, the central bank of the other Contracting State or any agency or instrumentality (including a financial institution) owned or controlled by that State, shall be exempt from tax in the first-mentioned State; -**4.** The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of paragraphs 2 and 3 of this Article. +provided that the recipient of the interest is the beneficial owner thereof. -**5.** The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and whether of not carrying a right to participate in the debtor's profits, and in particular income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and including penalty charges for late payment. +**4.** The competent authorities of the Contracting States may by mutual agreement settle the mode of application of paragraphs 2 and 3 of this Article. + +**5.** The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor’s profits, and in particular income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and including penalty charges for late payment. **6.** The provisions of paragraphs 1, 2 and 3 of this Article shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14 of this Convention, as the case may be, shall apply. -**7.** Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. +**7.** Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. **8.** Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. -**9.** The provisions of this Article shall not apply if the debt-claim in respect of which the interest is paid was created or assigned mainly for the purpose of taking advantage of this Article. In case a Contracting State intends to apply this paragraph, its competent authority shall in advance consult with the competent authority of the other Contracting State. - ### Artikel 12 -**1.** Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State if such resident is the beneficial owner of the royalties. +**1.** Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. -**2.** However such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceed 10 per cent of the gross amount of the payments referred to in paragraph 5, subparagraph a of this Article. +**2.** However, royalties arising in a Contracting State may also be taxed in that State according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the payments referred to in paragraph 5, subparagraph a) of this Article. -**3.** Notwithstanding the provisions of paragraphs 1 and 2 of this Article, royalties arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the other Contracting State if such resident is the beneficial owner of the royalties and if the royalties are payments referred to in paragraph 5, subparagraph b of this Article. +**3.** Notwithstanding the provisions of paragraphs 1 and 2 of this Article, royalties arising in a Contracting State may also be taxed in that State according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the payments referred to in paragraph 5, subparagraph b) of this Article. -**4.** The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of paragraphs 2 and 3 of this Article. +**4.** The competent authorities of the Contracting States may by mutual agreement settle the mode of application of paragraphs 2 and 3 of this Article. **5.** @@ -265,12 +269,10 @@ b) the use of, or the right to use any copyright of scientific work, any patent, **6.** The provisions of paragraphs 1, 2 and 3 of this Article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14 of this Convention, as the case may be, shall apply. -**7.** Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. +**7.** Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. **8.** Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. -**9.** The provisions of this Article shall not apply if the right or property giving rise to the royalties was created or assigned mainly for the purpose of taking advantage of this Article. In case a Contracting State intends to apply this paragraph, its competent authority shall in advance consult with the competent authority of the other Contracting State. - ### Artikel 13 **1.** Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 of this Convention and situated in the other Contracting State may be taxed in that other State. @@ -303,7 +305,7 @@ a) the recipient is present in the other Contracting State for a period or perio b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State, and c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other Contracting State. -**3.** Notwithstanding the provisions of paragraphs 1 and 2 of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if the employment is exercised in connection with a building site or construction or installation project, or an installation or structure used for the exploration of natural resources, and the activities connected with such site, project, installation or structure are deemed not to be carried on through a permanent establishment according to the provisions of paragraph 3 of Article 5 of this Convention. This provision will only be applicable in the case of individuals who were already employed by the employer in their State of residence. +**3.** Notwithstanding the provisions of paragraphs 1 and 2 of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if the employment is exercised in connection with a building site or construction or installation project and the activities connected with such site or project are deemed not to be carried on through a permanent establishment according to the provisions of paragraph 3 of Article 5 of this Convention. This provision will only be applicable in the case of individuals who were already employed by the employer in their State of residence. **4.** Notwithstanding the preceding provisions of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised aboard a ship, boat or aircraft operated in international traffic, shall be taxable only in that State. @@ -321,13 +323,13 @@ Directors' fees or other remuneration derived by a resident of a Contracting Sta ### Artikel 18 -**1.** Subject to the provisions of paragraph 2 of Article 19 of this Convention, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment and any annuity paid to a resident of a Contracting State shall be taxable only in that State. +**1.** Subject to the provisions of paragraph 2 of Article 19 of this Convention, pensions and other similar remuneration, as well as annuities, arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned State. -**2.** However, where such remuneration is not of a periodical nature and it is paid in consideration of past employment in the other Contracting State, or where instead of the right to annuities a lump sum is paid, this remuneration or this lump sum may be taxed in the Contracting State where it arises. +**2.** Pensions paid and other payments made under the provisions of the social security legislation of a Contracting State to a resident of the other Contracting State may be taxed in the first-mentioned State. -**3.** Any pension and other payments paid out under the provisions of a social security system of a Contracting State to a resident of the other Contracting State may be taxed in the first-mentioned State. +**3.** A pension, other similar remuneration or an annuity shall be deemed to arise in a Contracting State insofar as the contributions or payments associated with that pension or other similar remuneration or annuity, or the entitlements received from that pension or other similar remuneration or annuity qualified for relief from tax in that State. The transfer of a pension, other similar remuneration or an annuity from a pension fund or an insurance company in a Contracting State to a pension fund or insurance company in another State shall not restrict in any way the taxing rights of the first-mentioned State under this Article. -**4.** The term “annuity” means a stated sum payable to an individual periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth. +**4.** The provisions of this Article shall also apply in case a lump sum payment is made in lieu of a pension or another similar remuneration or an annuity before the date on which the pension or other similar remuneration or the annuity commences. ### Artikel 19 @@ -350,20 +352,7 @@ b) However, such pension shall be taxable only in the other Contracting State if ### Artikel 21 -**1.** Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. - -**2.** - -A student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training, shall not be taxed in the first-mentioned State with respect to income he derives from activities exercised in that State: - -a) in the case of a student, for the period necessary to complete his education, but not exceeding five consecutive years from the date of his arrival in that State and for every year concerned for an amount not exceeding: - -i) in the case of the Netherlands 5.000 Dutch guilders; and -ii) in the case of Ukraine the amount necessary for his maintenance, education or training; -b) in the case of a business apprentice, for a period of 12 months starting from the month of his arrival in that State and for an amount not exceeding: - -i) in the case of the Netherlands 10.000 Dutch guilders; and -ii) in the case of Ukraine the amount necessary for his maintenance, education or training. +Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. ### Artikel 22 @@ -383,19 +372,29 @@ ii) in the case of Ukraine the amount necessary for his maintenance, education o ### Artikel 24 -**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 property which, according to the provisions of this Convention, may be taxed in Ukraine. +**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 property which, according to the provisions of this Convention, may be taxed or shall be taxable only in Ukraine. -**2.** However, where a resident of the Netherlands derives items of income or owns items of property which according to Article 6, Article 7, paragraph 7 of Article 10, paragraph 6 of Article 11, paragraph 6 of Article 12, paragraphs 1, 2 and 3 of Article 13, Article 14, paragraph 1 of Article 15, paragraph 3 of Article 18, paragraphs 1 (subparagraph a) and 2 (subparagraph a) of Article 19, paragraph 2 of Article 22 and paragraphs 1 and 2 of Article 23 of this Convention may be taxed in Ukraine and are included in the basis referred to in paragraph 1 of this Article, the Netherlands shall exempt such items of income or property by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of Netherlands law for the avoidance of double taxation. For that purpose the said items of income or property shall be deemed to be included in the total amount of the items of income or property which are exempt from Netherlands tax under those provisions. +**2.** However, where a resident of the Netherlands derives items of income or owns items of property which according to Article 6, Article 7, paragraph 7 of Article 10, paragraph 6 of Article 11, paragraph 6 of Article 12, paragraphs 1, 2 and 3 of Article 13, Article 14, paragraph 1 of Article 15, paragraphs 1 and 2 of Article 18, paragraphs 1 (subparagraph a) and 2 (subparagraph a) of Article 19, paragraph 2 of Article 22 and paragraphs 1 and 2 of Article 23 of this Convention may be taxed or shall be taxable only in Ukraine and are included in the basis referred to in paragraph 1 of this Article, the Netherlands shall exempt such items of income or property by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of Netherlands law for the avoidance of double taxation. For that purpose the said items of income or property shall be deemed to be included in the total amount of the items of income or property which are exempt from Netherlands tax under those provisions. -**3.** Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income which according to paragraph 2 of Article 10, paragraph 2 of Article 11, paragraph 2 of Article 12, paragraph 6 of Article 13, Article 16, Article 17 and paragraph 2 of Article 18 of this Convention may be taxed in Ukraine to the extent that these items are included in the basis referred to in paragraph 1 of this Article. The amount of this deduction shall be equal to the tax paid in Ukraine on these items of income, but shall not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items of income which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation. +**3.** Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income which according to paragraph 2 of Article 10, paragraph 2 of Article 11, paragraphs 2 and 3 of Article 12, paragraph 6 of Article 13, Article 16, Article 17 and paragraph 4 of Article 18 of this Convention may be taxed in Ukraine to the extent that these items are included in the basis referred to in paragraph 1 of this Article. The amount of this deduction shall be equal to the tax paid in Ukraine on these items of income, but shall not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items of income which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation. -**4.** Subject to the provisions of the law of Ukraine regarding the elimination of tax payable in a territory outside Ukraine (which shall not affect the general principle hereof), Netherlands tax payable under the laws of the Netherlands and in accordance with this Convention, whether directly or by deduction, on profits, income or chargeable property from sources within, or situated in, the Netherlands shall be allowed as a credit against any Ukrainian tax computed by reference to the same profits, income or property by reference to which the Ukrainian tax and the Netherlands tax are computed. +**4.** Notwithstanding the provisions of paragraph 2, the Netherlands shall allow a reduction from the Netherlands tax for the tax paid in Ukraine on items of income which according to Article 7, paragraph 7 of Article 10, paragraph 6 of Article 11, paragraph 6 of Article 12, paragraph 2 of Article 13 and paragraph 2 of Article 22 of this Convention may be taxed in Ukraine to the extent that these items are included in the basis referred to in paragraph 1, insofar as the Netherlands under the provisions of the Netherlands law for the avoidance of double taxation allows a reduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this reduction the provisions of paragraph 3 of this Article shall apply accordingly. -**5.** Deductions as mentioned in paragraph 4 of this Article in either case shall not exceed that part of income tax or property tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the property which may be taxed in the Netherlands. +**5.** Subject to the provisions of the law of Ukraine regarding the elimination of tax payable in a territory outside Ukraine (which shall not affect the general principle hereof), Netherlands tax payable under the laws of the Netherlands and in accordance with this Convention, whether directly or by deduction, on profits, income or chargeable property from sources within, or situated in, the Netherlands shall be allowed as a credit against any Ukrainian tax computed by reference to the same profits, income or property by reference to which the Ukrainian tax and the Netherlands tax are computed. -**6.** Where in accordance with any provision of the Convention income derived or property owned by a resident of Ukraine is exempt from tax in Ukraine, Ukraine may nevertheless, in calculating the amount of tax on the remaining income or property of such resident, take into account the exempted income or property. +**6.** Deductions as mentioned in paragraph 5 of this Article in either case shall not exceed that part of income tax or property tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the property which may be taxed in the Netherlands. -**7.** For the purposes of paragraph 4 of this Article, profits, income and capital gains derived by a resident of Ukraine which may be taxed in the Netherlands in accordance with this Convention shall be deemed to arise from sources in the Netherlands. +**7.** Where in accordance with any provision of the Convention income derived or property owned by a resident of Ukraine is exempt from tax in Ukraine, Ukraine may nevertheless, in calculating the amount of tax on the remaining income or property of such resident, take into account the exempted income or property. + +**8.** For the purposes of paragraph 5 of this Article, profits, income and capital gains derived by a resident of Ukraine which may be taxed in the Netherlands in accordance with this Convention shall be deemed to arise from sources in the Netherlands. + +### Artikel 24a + +**1.** Notwithstanding the other provisions of this Convention, a benefit under this Convention shall not be granted in respect of an item of income or property 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 of this Article, 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 a specific item of income or property, 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 of this Article. + +**3.** The competent authority of the Contracting State shall consult with the competent authority of the other Contracting State before denying a benefit under paragraph 1 or 2 of this Article. ### Artikel 25 @@ -451,7 +450,7 @@ For the purpose of this paragraph, “pension plan” includes a pension plan cr ### Artikel 27 -**1.** Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 26 of this Convention, to that of the Contracting State of which he is a citizen. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. +**1.** Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of either Contracting State. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. **2.** The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. @@ -459,67 +458,70 @@ For the purpose of this paragraph, “pension plan” includes a pension plan cr **4.** The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. -**5.** If after the procedures of paragraph 1 to 4 of this Article any dispute arising as to the interpretation or application of the Convention in a particular case cannot be resolved by the competent authorities of the Contracting States in a mutual agreement procedure, the case may, if both competent authorities agree be resolved through an arbitration board created by the competent authorities and supplemented by independent persons and according to internationally accepted arbitration procedures. These procedures shall by mutual agreement be established between the competent authorities of both Contracting States. The decision of the arbitration board shall be binding on both Contracting States and the taxpayer or taxpayers involved with respect to that case. This paragraph will only apply after the competent authorities of both Contracting States have established the above-mentioned procedures. +**5.** + +Where, + +a) under paragraph 1 of this Article, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention; and +b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 of this Article within two years from the presentation of the case to the competent authority of the other Contracting State; + +any unresolved issue arising from the case shall be submitted to arbitration if the person so requests. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. ### Artikel 28 -**1.** The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1 of this Convention. Any information received 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) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. 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. +**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 of this Convention. -**2.** The Contracting States may release to the arbitration board, established under the provisions of paragraph 5 of Article 27 of this Convention, such information as is necessary for carrying out the arbitration procedure. Such release of information shall be subject to the provisions of Article 30 of this Convention. The members of the arbitration board shall be subject to the limitations on disclosure described in paragraph 1 of this Article with respect to any information so released. +**2.** Any information received under paragraph 1 of this Article 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 of this Article, 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. -### Artikel 29 +**3.** The Contracting States may release to an arbitration board, established under the provisions of paragraph 5 of Article 27 of this Convention, such information as is necessary for carrying out the arbitration procedure. The members of the arbitration board shall be subject to the limitations on disclosure described in paragraph 2 of this Article with respect to any information so released. -**1.** The Contracting States agree to lend each other assistance and support with a view to the collection, in accordance with their respective laws or administrative practice, of the taxes to which this Convention shall apply and of any increases, surcharges, overdue payments, interests and costs pertaining to the said taxes. +**4.** -**2.** At the request of the applicant Contracting State the requested Contracting State shall recover tax claims of the first-mentioned State in accordance with the law and administrative practice for the recovery of its own tax claims. However, such claims do not enjoy any priority in the requested Contracting State and cannot be recovered by imprisonment for debt of the debtor. The requested Contracting State is not obliged to take any executory measures which are not provided for in the laws of the applicant Contracting State. - -**3.** - -The provisions of paragraph 2 of this Article shall apply only to tax claims which form the subject of an instrument permitting their enforcement in the applicant Contracting State and, unless otherwise agreed between the competent authorities, which are not contested. - -However, where the claim relates to a liability to tax of a person as a non-resident of the applicant Contracting State, paragraph 2 of this Article shall only apply, unless otherwise agreed between the competent authorities, where the claim may no longer be contested. - -**4.** The obligation to provide assistance in the recovery of tax claims concerning a deceased person or his estate is limited to the value of the estate or the property acquired by each beneficiary of the estate, according to whether the claim is to be recovered from the estate or from the beneficiaries thereof. - -**5.** - -The requested Contracting State shall not be obliged to accede to the request: - -a) if the applicant Contracting State has not pursued all means available in its own territory, except where recourse to such means would give rise to disproportionate difficulty; -b) if and insofar as it considers the tax claim to be contrary to the provisions of this Convention or of any other convention to which both of the Contracting States are parties. - -**6.** - -The request for administrative assistance in the recovery of a tax claim shall be accompanied by: - -a) a declaration that the tax claim concerns a tax covered by the Convention and that the conditions of paragraph 3 of this Article are met; -b) an official copy of the instrument permitting enforcement in the applicant Contracting State; -c) any other document required for recovery; -d) where appropriate, a certified copy confirming any related decision emanating from an administrative body or a public court. - -**7.** The applicant Contracting State shall indicate the amounts of the tax claim to be recovered in both the currency of the applicant State and the currency of the requested Contracting State. The rate of exchange to be used for the purpose of the preceding sentence is the last selling price settled on the most representative exchange market or markets of the applicant Contracting State. Each amount recovered by the requested Contracting State shall be transferred to the applicant Contracting State in the currency of the requested Contracting State. The transfer shall be carried out within a period of a month from the date of the recovery. - -**8.** At the request of the applicant Contracting State, the requested Contracting State shall, with a view to the recovery of an amount of tax, take measures of conservancy even if the claim is contested or is not yet the subject of an instrument permitting enforcement, in so far as such is permitted by the laws and administrative practice of the requested Contracting State. - -**9.** The instrument permitting enforcement in the applicant Contracting State shall, where appropriate and in accordance with the provisions in force in the requested Contracting State, be accepted, recognised, supplemented or replaced as soon as possible after the date of the receipt of the request for assistance by an instrument permitting enforcement in the requested Contracting State. - -**10.** Questions concerning any period beyond which a tax claim cannot be enforced shall be governed by the law of the applicant Contracting State. The request for assistance in the recovery shall give particulars concerning that period. - -**11.** Acts of recovery carried out by the requested Contracting State in pursuance of a request for assistance, which, according to the laws of that State, would have the effect of suspending or interrupting the period mentioned in paragraph 10 of this Article, shall also have this effect under the laws of the applicant Contracting State. The requested Contracting State shall inform the applicant Contracting State about such acts. - -**12.** The requested Contracting State may allow deferral of payment or payment by instalments, if its laws or administrative practice permit it to do so in similar circumstances; but it shall first inform the applicant Contracting State. - -**13.** The competent authorities of the Contracting States shall by common agreement prescribe rules concerning minimum amounts of tax claims subject to a request for assistance. - -**14.** The Contracting States shall reciprocally waive any restitution of costs resulting from the respective assistance and support which they lend each other in applying this Convention. The applicant Contracting State shall in any event remain responsible towards the requested Contracting State for the pecuniary consequences of acts of recovery which have been found unjustified in respect of the reality of the tax claim concerned or of the validity of the instrument permitting enforcement in the applicant Contracting State. - -### Artikel 30 - -In no case shall the provisions of Articles 28 and 29 of this Convention be construed so as to impose on a Contracting State the obligation: +In no case shall the provisions of the previous paragraphs 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 supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting 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). +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*). + +**5.** 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 4 of this Article 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. + +**6.** In no case shall the provisions of paragraph 4 of this Article 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 29 + +**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 of this Convention. 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 of this Article, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 of this Article 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 of this Article 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 of this Article 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 of this Article, 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 of this Article, 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 30 + +Vervallen ### Artikel 31 @@ -527,9 +529,7 @@ Nothing in this Convention shall affect the fiscal privileges of diplomatic agen ### Artikel 32 -**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 or 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. - -**2.** Unless otherwise agreed the termination of the Convention shall not also terminate any extension of the Convention to the Netherlands Antilles or Aruba to which it has been extended under this Article. +Vervallen ### Artikel 33