AUSTRALIAN TAX TREATIES

Netherlands Agreement  

AGREEMENT BETWEEN AUSTRALIA AND THE KINGDOM OF THE NETHERLANDS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

(5)  
With reference to Article 23 ,


(a) where income derived by a resident of Australia may, under the provisions of Articles 6 to 8 and 10 to 17 , be taxed in the Netherlands such income shall, for the purposes of paragraph (1) of Article 23 and of the provisions of the income tax law of Australia dealing with the avoidance of double taxation, be deemed to be income from sources in the Netherlands;


(b) in so far as the Netherlands income tax or company tax is concerned, the basis mentioned in paragraph (2) of Article 23 is the " onzuivere inkomen " or " winst " in terms of the Netherlands income tax law or company tax law, respectively.




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