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DTC agreement between Azerbaijan and Netherlands

DTC agreement between Azerbaijan and Netherlands

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Published by: eoiportal on Apr 10, 2012
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A. TITEL
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek  Azerbeidzjan 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;(met Protocol) Bakoe, 22 september 2008
B. TEKST
1)
Convention between The Kingdom of The Netherlands and TheRepublic of Azerbaijan for the avoidance of double taxation andthe prevention of fiscal evasion with respect to taxes on incomeand on capital
The Government of the Kingdom of the Netherlandsandthe Government of the Republic of Azerbaijan,Desiring that a convention for the avoidance of double taxation andthe prevention of fiscal evasion with respect to taxes on income and oncapital be concluded by both States,Have agreed as follows:
1)
De Azerbeidzjaanse tekst is niet afgedrukt.
30 (2008) Nr. 1
TRACTATENBLAD
VAN HET
K O N I N K R I J K D E R N E D E R L A N D E N
JAARGANG 2008 Nr. 202
 
CHAPTER ISCOPE OF THE CONVENTIONArticle 1
Personal scope
This Convention shall apply to persons who are residents of one orboth of the Contracting States.Article 2
Taxes covered 
1. This Convention shall apply to taxes on income and on capitalimposed on behalf of a Contracting State or of its political or adminis-trative territorial subdivisions or local authorities, irrespective of themanner in which they are levied.2. There shall be regarded as taxes on income and on capital all taxesimposed on total income, on total capital, or on elements of income orof capital, including taxes on gains from the alienation of movable orimmovable property, taxes on the total amounts of wages or salaries paidby enterprises, as well as taxes on capital appreciation.3. The existing taxes to which the Convention shall apply are in par-ticular:a) in the Netherlands:de inkomstenbelasting (income tax),de loonbelasting (wages tax),de vennootschapsbelasting (company tax), including the Gov-ernment share in the net profits of the exploitation of natural resourceslevied pursuant to the Mijnbouwwet (the Mining Act);de dividendbelasting (dividend tax),(hereinafter referred to as “Netherlands tax”);b) in Azerbaijan:the tax on profit of legal persons,the income tax on physical persons,the tax on property,(hereinafter referred to as “Azerbaijan tax”).4. The Convention shall apply also to any identical or substantiallysimilar taxes which are imposed after the date of signature of the Con-vention in addition to, or in place of, the existing taxes. The competentauthorities of the Contracting States shall notify each other of any sub-stantial changes which have been made in their respective taxation laws.2
202
 
CHAPTER IIDEFINITIONSArticle 3
General definitions
1. For the purposes of this Convention, unless the context otherwiserequires:a) the term “a Contracting State” means the Kingdom of the Nether-lands (the Netherlands) or the Republic of Azerbaijan (Azerbaijan), asthe context requires; the term “Contracting States” means the Kingdomof the Netherlands (the Netherlands) and the Republic of Azerbaijan(Azerbaijan);b) the term “the Netherlands” means the part of the Kingdom of theNetherlands that is situated in Europe, including its territorial sea, andany area beyond the territorial sea within which the Netherlands, inaccordance with international law, exercises jurisdiction or sovereignrights with respect to the sea bed, its sub-soil and its superjacent waters,and their natural resources;c) the term “Azerbaijan” means the territory of the Republic of Azerbaijan, including the internal waters of the Republic of Azerbaijan,the Caspian Sea (Lake) sector belonging to the Republic of Azerbaijan,the air space above the Republic of Azerbaijan within which the sover-eign rights and jurisdiction of the Republic of Azerbaijan are imple-mented in respect to sub-soil, sea bed and natural resources and anyother area which has been or may hereinafter be determined in accord-ance with international law and legislation of the Republic of Azerbai- jan;d) the term “person” includes an individual, a company and any otherbody of persons;e) the term “company” means any body corporate or any entity thatis treated as a body corporate for tax purposes;f) the terms “enterprise of a Contracting State” and “enterprise of theother Contracting State” mean respectively an enterprise carried on by aresident of a Contracting State and an enterprise carried on by a residentof the other Contracting State;g) the term “international traffic” means any transport by a ship or air-craft operated by an enterprise of a Contracting State, except when theship or aircraft is operated solely between places in the other Contract-ing State;h) the term “national” means:(i) any individual possessing the nationality of a Contracting State;(ii) any legal person, partnership or association deriving its statusas such from the laws in force in a Contracting State;i) the term “competent authority” means:3
202

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