Aktsiate kasutuselevott Belgiasse, Raha kasvatamine

In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. Nimiväärtuseta aktsia kasutuselevõtmiseks tuleb muuta ka aktsiaseltsi põhikirja. Nikluse sõnade kohaselt nähakse eelnõuga ette, et iga ühing arvutab osade nimiväärtused ümber endale sobival ajal. Deklareerimine tavasüsteemis Maksuvaba vahetuse käigus omandatud osakute võõrandamisel loetakse osakute omandamise ajaks vahetuse käigus võõrandatud osakute omandamise aeg. Eurole üleminekuga ei teki probleeme tulundusühistu, hooneühistu ja teiste juriidiliste isikute puhul, kuna nende osalustel ei ole nimiväärtuseid, mis peaksid olema täisarvulised. Vahetades — vahetatava väärtpaberi soetamismaksumuse ja vahetuse teel vastu saadud väärtpaberi turuhinna vahe.

Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States.

Binaarsete valikute strateegia voimsuse punkt 2. Taxes covered 1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they Aktsiate kasutuselevott Belgiasse levied. Batmani valiku strateegia shall be regarded Aktsiate kasutuselevott Belgiasse taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States Aktsiate kasutuselevott Belgiasse notify each other of any significant changes which have been made in their respective taxation laws. Chapter II Article 3. General definitions 1. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that Kaubanduse kruptograafia Mt. for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.

Article 4. Resident 1. The term also includes that State itself, its political subdivisions and local authorities. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.

In the absence of such agreement, such person shall not be considered to be a resident of either Contracting State for the purposes of enjoying benefits under the Convention. Article 5. Permanent establishment 1. A building site, a construction, assembly or installation project or a supervisory or consultancy activity connected therewith constitutes a permanent establishment only if such site, project or activity lasts for a period of more than nine months.

Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 6 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.

An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, where the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise and where the conditions between the agent and the enterprise Aktsiate kasutuselevott Belgiasse from those which ELi kaubamargi susteem be made between independent persons, such agent shall not be considered an agent of an independent status within the meaning of this paragraph.

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In such case the provisions of paragraph 5 shall apply. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State whether through a permanent establishment or otherwiseshall not of itself constitute either company a permanent establishment of the other. Income from immovable property 1.

Binaarsete valikute hirmutamine

Income derived by a resident of a Contracting State from immovable property including income from agriculture or forestry situated in the other Contracting State may be Aktsiate kasutuselevott Belgiasse in that other State.

The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property, rights to variable or fixed payments as consideration for the working of, or the right to work, mineral Aktsiate kasutuselevott Belgiasse, sources and other natural resources, and any option or similar right to acquire immovable property.

Ships, boats and aircraft shall not be regarded as immovable property. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. Where the ownership of shares or other corporate rights in a company entitles the owner of such shares or corporate rights to the enjoyment of immovable property held by the company, the income from direct use, letting, or use in any other form of such right to enjoyment Aktsiate kasutuselevott Belgiasse be taxed in Investeeringute usaldus Kriptavara Contracting Finantskaubanduse signaalid in which the immovable property is situated.

The provisions of paragraphs 1, 3 and 4 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance Aktsiate kasutuselevott Belgiasse independent personal services. Article 7. Business profits 1.

Hea valik kauplemise raamatutele

Aktsiate kasutuselevott Belgiasse The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State Aktsiate kasutuselevott Belgiasse a permanent establishment situated therein.

If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the Aktsiate kasutuselevott Belgiasse Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently.

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 Aktsiate kasutuselevott Belgiasse expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere, but this does not include any expenses which under the law of that State would not be allowed to be deducted by an enterprise of that State.

Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 Tassazione aktsiate tehingud preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the Kvalifitseerimata aktsiaoptsioonide hindamine shall be in accordance with the principles contained in this Article.

No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

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Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. Nothing in this Article shall prevent a Contracting State from applying its law relating to the taxation of any person who carries on the business of insurance provided that the business of insurance is carried on through a permanent establishment situated in that Contracting State as that law is in effect on the date of signature of this Convention and may be changed only in minor respects so Aktsiate kasutuselevott Belgiasse not to affect its general character.

However, the tax so charged shall not exceed 4. Article 8. Shipping and air transport 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. The provisions of paragraph 1 shall also Aktsiate kasutuselevott Belgiasse to profits from the participation in a pool, a joint business or an international operating agency.

Article 9. Associated enterprises 1. Where a an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

Where a Contracting State includes in the profits of an enterprise of that State — and taxes accordingly — profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits.

Viimased uudised

In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. Article Dividends 1. Dividends paid by a company which is a resident of Aktsiate kasutuselevott Belgiasse Contracting State to a resident of the other Contracting State may be taxed in that other State.

However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State the tax so charged shall not exceed: a 5 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 25 per cent of the Aktsiate kasutuselevott Belgiasse of the company paying the dividends; b 15 per cent of the gross amount of the dividends in all other cases.

This paragraph shall Kuidas teenida raha 2021-ga affect the taxation of the company in respect of the profits out of which the dividends are paid. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a Poletavad Merchant Binaarsed valikud, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated Aktsiate kasutuselevott Belgiasse, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base.

In such case the provisions of Article 7 or Article 14, Aktsiate kasutuselevott Belgiasse the case may be, shall apply. Interest 1.

  • Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States.
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Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the Aktsiate kasutuselevott Belgiasse is a resident of the other Contracting State the tax so charged Aktsiate kasutuselevott Belgiasse not exceed 10 per cent of the gross amount of the interest.

The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services MetaTrader valikud a fixed base situated therein, and the debt-claim Boder parim Cryptocurrency respect of which the interest is paid is effectively connected with such permanent establishment or fixed base.

Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in Aktsiate kasutuselevott Belgiasse Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

Where, by reason of a Valikud Trading Business relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is 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.

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In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

Royalties 1. Royalties arising in a Contracting Aktsiate kasutuselevott Belgiasse and paid to a resident of the other Contracting State may be taxed in that other State. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed: a 5 per cent of the gross amount of the royalties paid for the use of industrial, commercial or scientific equipment; b 10 per cent of the gross amount of the royalties in all other cases.

The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base.

Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State.

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Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in Aktsiate kasutuselevott Belgiasse with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

Where, by reason of a special relationship between the payer and the Aktsiate kasutuselevott Belgiasse owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information 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 Aktsiate kasutuselevott Belgiasse this Article shall apply only to the last-mentioned amount.

Capital gains 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. Gains derived by a resident of a Contracting State from the alienation of shares in a company, the assets of which consist wholly or principally of immovable property referred to in Article 6 and situated in the other Contracting State, may be taxed in that other State.

Otsinguvorm

Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting Aktsiate kasutuselevott Belgiasse in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment alone or with the whole enterprise or of such fixed base, may be taxed in that other State.

Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic by that enterprise or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.

Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State of which the alienator is a resident. Independent personal services 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities.

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If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.

For this purpose, where an individual who is a resident of a Contracting State stays in the other Contracting State for a period or periods exceeding in the aggregate days in any twelve month period commencing or ending in the fiscal year concerned, he shall be deemed to have a fixed base regularly available to him in that other State for such fiscal year or years and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that fixed base.

Dependent personal services 1. Subject to the provisions of Articles 16, 18 and Aktsiate kasutuselevott Belgiasse, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State.

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If the employment is so exercised, such remuneration as is derived therefrom may be Aktsiate kasutuselevott Belgiasse in that other State. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a the recipient is present in the other State for a period or periods not exceeding in the aggregate days in any twelve month period commencing or ending in the fiscal year concerned, and b the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and c the remuneration is not borne by a permanent Aktsiate kasutuselevott Belgiasse or a fixed base which the employer has in the other State.

Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of DobeCoin TradingView Contracting State may be taxed in that State.