- 1
- It is understood that income received in connection with the (partial) liquidation of a company or a purchase of own shares by a company is treated as income from shares and not as capital gains. The credit for tax at source shall be granted for the tax period in which the income is taxed in the State of residence.
- 2
- It is understood that in case of an assessment as mentioned in paragraph 9 of Article 10 and paragraph 6 of Article 13, postponement of payment shall be granted under the condition that standing security be given.
