Bijlage 2 Toepassing van het nieuwe Nederlands-Amerikaanse belastingverdrag van 18 december 1992, procedure voor het aannemelijk maken van verdragsgerechtigdheid, Triangular cases, centraal meldpunt voor eventuele vragen over de toepassing van het verdrag en halfjaarlijkse rapportage aan de Staten-Generaal
This flow chart may be used when filling in form ‘IB 93 USA’. The questions in parts I–X of this flow chart present the text of article 26 of the convention in simplified form and those in part XI present the text of article 12, paragraph 8, and article 13, paragraph 6, of the Convention in a simplified form. If the questions are unclear, please consult the text of the Convention, the Memorandum of Understanding and, if appropriate, the exchange of letters signed by the Governments of the Contracting States on 13 October 1993 (in the following: the exchange of letters). Wherever possible, the flow chart includes references to the relevant provisions of article 26 and to article 12, paragraph 8, and article 13, paragraph 6, of the Convention, and to the relevant provisions of the Memorandum of Understanding and the exchange of letters. Any further questions can be addressed to the Inspector in whose jurisdiction you are resident. Data of the immediately preceding taxable year may be used, unless the applicant knows or has reason to know that changes will occur or have occurred in the facts and circumstances during the taxable year under consideration, which changes might affect the issuing of a statement for the taxable year under consideration. The following terms are relevant when going through parts I–XI of this flow chart: Share certificates will be considered to have the same rights as the rights attached to the shares which they replace, including the voting rights thereof. (see article 26, paragraph 8, subparagraph b and part I of the exchange of letters). The term ‘deductible payments’ includes all payments which may be deducted when determining the taxable income, with the exception of the direct costs of goods sold (which term includes direct costs of goods purchased and direct payroll expenses) and with the exception of other payments for the purchase, use of or the right to use tangible property in the ordinary course of business or remuneration for servi
- – would be considered as a qualified person for the application of the Convention within the meaning of the Dutch-American Convention if it, had its state of residence been The Netherlands, would be considered to be a resident of The Netherlands under the principles of article 4, and
- – is otherwise entitled to benefits under the convention especially with respect to residency and beneficial ownership between the state in which it is actually resident and the United States of America. (See article 26, paragraph 8, subparagraph i, and part VII of the exchange of letters).