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Mededeling m.b.t. India, meestbegunstingsclausules[Regeling vervallen per 14-03-2012 met terugwerkende kracht tot en met 21-07-2010.]

Geldend van 22-06-1998 t/m 20-07-2010

Mededeling m.b.t. India, meestbegunstingsclausules

De Directeur-Generaal voor Fiscale Zaken heeft namens de Staatssecretaris van Financiƫn het volgende besloten.

Onlangs heeft een verkennende bespreking plaatsgevonden met een delegatie van het Indiase Ministerie van Financiƫn over de mogelijkheid tot het sluiten van een nieuw verdrag tussen Nederland en India ter voorkoming van dubbele belasting met betrekking tot belastingen naar het inkomen en het vermogen, ter vervanging van het huidige belastingverdrag van 30 juli 1988 (Trb. 1988, 122). Tijdens deze bespreking is ook de werking van het huidige verdrag aan de orde gekomen.

In het huidige verdrag zijn meestbegunstigingsclausules opgenomen bij artikel 7, lid 3, en in het Protocol van het huidige verdrag bij de verdragsartikelen 10, 11 en 12. De meestbegunstigingsclausule in artikel 7, lid 3, dat ziet op een beperking van de aftrek van hoofdkantoorkosten door een vaste inrichting op grond van de nationale wetgeving van de staat waarin de vaste inrichting is gevestigd, is van toepassing indien die beperking wordt versoepeld of teniet gedaan in een verdrag tussen deze staat en een derde staat, dat in werking treedt na de datum van inwerkingtreding van het Nederlands-lndiase verdrag. De meestbegunstigingsclausule in het Protocol van het verdrag met betrekking tot de artikelen 10, 11 en 12 is zowel van toepassing indien India na de ondertekening van het Nederlands-lndiase belastingverdrag op 30 juni 1988 in een belastingverdrag met een andere OESO-lidstaat een beperktere reikwijdte overeenkomt voor deze bronheffingsbepalingen als indien een lager brontarief wordt overeengekomen. Deze beperktere reikwijdte of dit lagere tarief zal vanaf de datum van inwerkingtreding van dat verdrag automatisch ook van toepassing zijn in de relatie tot Nederland.

In de afgelopen jaren is India in enkele bilaterale belastingverdragen op voornoemde punten gunstigere bepalingen overeengekomen dan de eerdergenoemde bepalingen in het belastingverdrag tussen Nederland en India van 30 juli 1988. Tijdens de onlangs gehouden bespreking met India is gesproken over de gevolgen van deze gunstigere bepalingen voor het huidige Nederlands-lndiase belastingverdrag. Daarbij zijn, teneinde gerezen onduidelijkheden op dit punt teniet te doen, de bepalingen in artikel 7 lid 3, en de artikelen 10, 11 en 12 vastgesteld zoals deze nu zouden luiden als gevolg van de meestbegunstigingsclausules. In de bijlage zijn deze bepalingen (voor zover gewijzigd) opgenomen. Een ander punt dat met de delegatie uit India is besproken, is de kwalificatie onder het huidige Nederlands-Indiase belastingverdrag van de door India met ingang van 1 juni 1997 ingevoerde Income Tax on Distributed Profits. Deze belasting van 10% wordt geheven van Indiase lichamen over de uitdeling van winst. Van Indiase zijde is te kennen gegeven dat deze belasting moet worden gezien als een aanvullende heffing op de Indiase Income Tax. De Indiase Income Tax on Distributed Profits kan voor het huidige Nederlands-lndiase belastingverdrag daarom niet worden aangemerkt als een bronheffing, als bedoeld in artikel 10 (dividenden) van het belastingverdrag en komt niet in aanmerking voor verrekening en evenmin voor de faciliteit bij dooruitdeling.

Bijlage 1 [Vervallen per 14-03-2012]

Artikel 7

  • 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.

    (ontleend aan Verdrag India-Verenigde Arabische Emiraten van 9 april 1992; werkt met ingang van 22 september 1993)

Artikel 10

  • 2. However, such dividends may also be taxed in the 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 10 per cent of the gross amount of the dividends.

    (ontleend aan Verdrag India-Duitsland van 19 juni 1995; werkt met ingang van 26 oktober 1996)

Artikel 11

  • 2. However, such interest may also be taxed in the State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 10 per cent of the gross amount of the interest.

    (ontleend aan Verdrag India-Duitsland van 19 juni 1995; werkt met ingang van 26 oktober 1996)

Artikel 12

Royalties and fees for technical services

  • 1. Royalties and fees for technical services arising in one of the States and paid to a resident of the other State may be taxed in that other State.

    (ontleend aan Verdrag India-Verenigde Staten van 12 september 1989; werkt met ingang van 18 december 1990)1

  • 2. However, such royalties and fees for technical services may also be taxed in the State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties or fees for technical services, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties or the fees for technical services.

    (ontleend aan Verdrag India-Duitsland van 19 juni 1995; werkt met ingang van 26 oktober 1996)2

  • 3. The competent authorities of the States shall by mutual agreement settle the mode of application of paragraph 2.

  • 4. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.

    (ontleend aan Verdrag India-Zweden van 24 juni 1997; werkt met ingang van 25 december 1997)

  • 5. For purposes of this Article, "fees for technical services" means payments of any kind to any person in consideration for the rendering of any technical or consultancy services (including through the provision of services by technical or other personnel) if such services:

    • a) are ancillary and subsidiary to the application or enjoyment of the right, property or information for which a payment described in paragraph 4 of this Article is received; or

    • b) make available technical knowledge, experience, skill, know-how or processes, or consist of the development and transfer of a technical plan or technical design.

      (ontleend aan Verdrag India-Verenigde Staten van 12 september 1989; werkt met ingang van 18 december 1990;)

  • 6. Notwithstanding paragraph 5, "fees for technical services" does not include amounts paid:

    • a) for services that are ancillary and subsidiary, as well as inextricably and essentially linked, to the sale of property;

    • b) for services that are ancillary and subsidiary to the rental of ships, aircraft, containers or other equipment used in connection with the operation of ships, or aircraft in international traffic;

    • c) for teaching in or by educational institutions;

    • d) for services for the private use of the individual or individuals making the payment; or

    • e) to an employee of the person making the payments or to any individual or partnership for professional services as defined in Article 14 (Independent personal services) of this Convention.

      (ontleend aan Verdrag India-Zwitserland van 2 november 1994; werkt met ingang van 19 december 1994)3

  • 7. The provisions of paragraph 1 and 2 shall not apply if the beneficial owner of the royalties or fees for technical services, being a resident of one of the States, carries on business in the other State in which the royalties or fees for technical services arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the royalties or fees for technical services are effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

  • 8. Royalties or fees for technical services shall be deemed to arise in one of the States 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 or fees for technical services, whether he is a resident of one of the States or not, has in one of the States a permanent establishment or a fixed base in connection with which the contract under which the royalties or fees for technical services are paid was concluded, and such royalties or fees for technical services are borne by such permanent establishment or fixed base, then such royalties or fees for technical services shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

  • 9. 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 or fees for technical services, having regard to the royalties or fees for technical services 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 payment shall remain taxable according to the laws of each State, due regard being had to the other provisions of this Convention.

Biilage 2 [Vervallen per 14-03-2012]

Voor de periode van 18 december 1990 tot 26 oktober 1996

  • 2. However, such royalties and fees for technical services may also be taxed in the State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties or fees for technical services, the tax so charged shall not exceed:

    • (a) in the case of royalties referred to in sub-paragraph (a) of paragraph 3 and fees for technical services as defined in this Article (other than services described in subparagraph (b) of this paragraph):

      • (i) during the first taxable years for which the convention India-USA has effect,

        • (A) 15% of the gross amount of the royalties or fees for technical services as defined in this Article, where the payer of the royalties or fees is the Government of that Contracting State, a political subdivision or a public sector company.

        • (B) 20% of the gross amount of the royalties or fees for technical services in all other cases; and

      • (ii) during the subsequent years, 15% of the gross amount of royalties or fees for technical services; and

    • (b) in the case of royalties referred to in sub-paragraph (b) of paragraph 3 and fees for technical services as defined in this Article that are ancillary and subsidiary to the enjoyment of the property for which payment is received under paragraph 3 (b) of this Article, 10% of the gross amount of the royalties or fees for technical services.

  • 3. The term "royalties" as used in this Article means:

    • (a) payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including motion picture films and works on film or videotape for use in connection with television, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience; and

    • (b) payments of any kind received as a consideration for the use of, or the right to use industrial commercial or scientific equipment, other than payments derived by an enterprise described in paragraph 1 of Article 8 and 8a (Shipping and air transport) from activities described in paragraph 2(a) of Article 8 or paragraph 4 (b) of Article 8a.

      (ontleend aan Verdrag India-Verenigde Staten van 12 september 1989; werkt met ingang van 18 december 1990)

      Voor de periode van 18 december 1990 tot 19 december 1994

  • 6. Notwithstanding paragraph 5, "fees for technical services" does not include amounts paid:

    • a) for services that are ancillary and subsidiary, as well as inextricably and essentially linked, to the sale of property other than a sale described in paragraph 3 (a);

    • b) for services that are ancillary and subsidiary to the rental of ships, aircraft, containers or other equipment used in connection with the operation of ships, or aircraft in international traffic;

    • c) for teaching in or by educational institutions;

    • d) for services for the private use of the individual or individuals making the payment; or

    • e) to an employee of the person making the payments or to any individual or partnership for professional services as defined in Article 14 (Independent personal services) of this Convention.

      (ontleend aan Verdrag India-Verenigde Staten van 12 september 1989; werkt met ingang van 18 december 1990).

  • ^ [1]

    Daarbij zij aangetekend dat het begrip "included services" in het Verdrag India-Verenigde Staten dezelfde inhoud heeft als het begrip "technical services".

  • ^ [2]

    Zie bijlage 2 voor de periode van 18 december 1990 tot 26 oktober 1996.

  • ^ [3]

    Zie bijlage 2 voor de periode van 18 december 1990 tot 19 december 1994.