- 1
- The benefits of this Convention are not applicable to companies or other persons which are wholly or partly exempted from tax by a special regime under the laws of either one of the Contracting States. They are also not applicable to income from such companies or other persons derived by a resident of the other State, nor to shares, ‘‘joussaince’’ rights or interests in such companies or other persons.
- 2
- The provisions of paragraph 1 of this Article are also applicable in case a company or other person is treated under the administrative practice of that State in the same or similar way as a company or person as meant in that paragraph.
- 3
- The competent authorities of the Contracting States shall by mutual agreement decide whether a regime is a special regime within the meaning of paragraph 1 of this Article. The provisions of paragraph 1 are also applicable to any identical or substantially similar legislation in addition to or replacing such a special regime enacted after the entry into force of this Convention unless the competent authorities of the Contracting States decide otherwise by mutual agreement.
- 4
- Where under any provision of this Convention any item of income or any gain is relieved from Netherlands tax, either in full or in part, and, under the law in force in Barbados, a person, in respect of that income or that gain is subject to tax by reference to the amount thereof which is remitted to or received in Barbados and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the Netherlands shall apply only to so much of the income or gain as is taxed in Barbados.
- 5
- Where tax has been levied at source in excess of the amount of tax chargeable under the provisions of Articles 10, 11 or 12, applications for the refund of the excess amount of tax have to be lodged with the competent authority of the State having levied the tax, within a period of three years after the expiration of the calendar year in which the tax has been levied.
