Responsive image

Article 22 Elimination of double taxation

Download de app voor meer functionaliteit.

Article 22 Elimination of double taxation

    1
  • In China, in accordance with the provisions of the law of China, double taxation shall be eliminated as follows:
    • a)Where a resident of China derives income from the Netherlands, the amount of tax on that income payable in the Netherlands in accordance with the provisions of this Agreement may be credited against the Chinese tax imposed on that resident. The amount of the credit, however, shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China.
    • b)Where the income derived from the Netherlands is dividend paid by a company which is a resident of the Netherlands to a company which is a resident of China and which owns not less than 20 per cent of the shares of the company paying the dividend, the credit shall take into account the tax paid in the Netherlands by the company paying the dividend in respect of its income.
    2
  • In the Netherlands, double taxation shall be eliminated as follows:
    • a)The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income which, according to the provisions of this Agreement, may be taxed or shall be taxable only in China.
    • b)However, where a resident of the Netherlands derives items of income which according to paragraphs 1, 3 and 4 of Article 6, paragraph 1 of Article 7, paragraphs 1 and 3 of Article 8, paragraph 5 of Article 10, paragraph 6 of Article 11, paragraph 4 of Article 12, paragraphs 1, 2, 3, 4 and 5 of Article 13, paragraph 1 of Article 14, paragraphs 1 and 3 of Article 15, paragraphs 2 and 3 of Article 18, sub-paragraph a) of paragraph 1 and sub-paragraph a) of paragraph 2 of Article 19 and paragraph 2 of Article 21 of this Agreement may be taxed or shall be taxable only in China and are included in the basis referred to in sub-paragraph a) of paragraph 2 of this Article, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of the Netherlands law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the amount of the items of income which are exempt from Netherlands tax under those provisions.
    • c)Further, the Netherlands shall allow a reduction 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 1 of Article 16, paragraphs 1 and 2 of Article 17 and paragraph 3 of Article 21 of this Agreement may be taxed or shall be taxable only in China to the extent that these items are included in the basis referred to in sub-paragraph a) of paragraph 2 of this Article. The amount of this reduction shall be equal to the tax paid in China on these items of income, but shall, in case the provisions of the Netherlands law for the avoidance of double taxation provide so, 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 the Netherlands tax under the provisions of the Netherlands law for the avoidance of double taxation.This paragraph shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the avoidance of double taxation, but only as far as the calculation of the amount of the reduction of the Netherlands tax is concerned with respect to the aggregation of income from more than one country and the carry-forward of the tax paid in China on the said items of income to subsequent years.
    • d)Notwithstanding the provisions of sub-paragraph b) of paragraph 2 of this Article, the Netherlands shall allow a reduction from the Netherlands tax for the tax paid in China on items of income which according to paragraph 1 of Article 7, paragraph 5 of Article 10, paragraph 6 of Article 11, paragraph 4 of Article 12, paragraph 4 of Article 13 and paragraph 2 of Article 21 of this Agreement may be taxed or shall be taxable only in China to the extent that these items are included in the basis referred to in sub-paragraph a) of paragraph 2 of this Article, 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 sub-paragraph c) of paragraph 2 of this Article shall apply accordingly.

EY Taxlaw NL verschaft de mogelijkheid tot:
  • het full text doorzoeken van de verdragen en regelgeving met daarbij filters om het zoekgebied nader af te bakenen;
  • het full text doorzoeken van de gedelegeerde regelgeving, beleidsbesluiten en jurisprudentie;
  • het kunnen sorteren van de gedelegeerde regelgeving, beleidsbesluiten en jurisprudentie op datum, titel en instantie;
Responsive image
Responsive image
  • het oproepen van artikelversies tot enige jaren terug;
  • het maken van aantekeningen op artikelniveau;
  • de creatie van dossiers voor de opslag van snelkoppelingen naar veelvuldig geraadpleegde wetsartikelen;
  • het delen via mail en sociale media van artikelteksten met desgewenst een additioneel bericht.