Bijlage 3 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

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

b. Documentation reviewed

• 1. 0 the listing test is met.
• 2. 0 the trading test is met.
• 3. 0 the applicant is not a closely held company that is listed only on the parallel market or NASDAQ.
• 1. 0 there is no reason to assume that there has been a change in facts and circumstances since the previous form ‘IB 93 USA’ was issued by the competent Dutch Inspector. TICK WHICH OF THE FOLLOWING DOCUMENTATION WAS NOW, OR IN THE CASE OF b.1 IN THE PAST, REVIEWED: with respect to the principal class of shares, including any disproportionate class of shares, documents showing:
• 2. 0 a description of the principal class of shares (including any disproportionate class of shares) and the number of outstanding shares of the class(es);
• 3. 0 a letter from the recognised stock exchange confirming the company’s temporary or definite listing;
• 4. 0 proof that the aggregate yearly trading of the principal class of shares, as published in the Official List or its equivalent in the United States of America, or its equivalent in any other relevant country where the stock is traded, exceeded 6 percent and that there has been a monthly trade in the principal class of shares in more than de minimus quantities; if the company’s stock is traded only on the parallel market of the Amsterdam stock exchange or NASDAQ:
• 5. 0 a statement that the company has no knowledge or reason to know that its stock is closely held, within the meaning of subparagraph e of paragraph 8 of article 26.
• 6. 0 other relevant documents. Please list which other relevant documents were reviewed:
• 1. ..........................................................
• 2. ..........................................................
• 3. ..........................................................
• 1. 0 the 50 percent threshold is met.
• 2.
• 0 a. the 30 percent threshold is met.
• 0 b. the 70 percent threshold is met.
• 0 c. no shares are owned through intermediaries.
• 0 d. all intermediaries are resident in the United States or the EC.
• 3. 0 the applicant is not a conduit.
• 4. 0 the publicly traded shareholders are not listed on the parallel market or NASDAQ, or, if so listed, are not closely held.
• 1. 0 there is no reason to assume that there has been a change in facts and circumstances since the previous form ‘IB 93 USA’ was issued by the competent Dutch Inspector. Tick which of the following documentation was now, or in the case of b.1 in the past, reviewed: with respect to each company relied on in meeting either the 50% threshold or the 30% and 70% thresholds, documents are showing:
• 2. 0 the company’s name, country of residence, and percentage of vote and value that it owns directly and/or indirectly in the applicant, including the name and country of residence of any intermediary company between that company and the applicant;
• 3. 0 a description of the principal class of shares of the company (including any disproportionate class of shares) and the number of outstanding shares of the class(es);
• 4. 0 a letter from the recognised stock exchange confirming the company’s temporary or definite listing;
• 5. 0 proof that the aggregate yearly trading of the principal class of shares, as published in the Official List or its equivalent in the United States of America, or its equivalent in any other relevant country where the stock is traded, exceeded 6 percent and that there has been a monthly trade in the principal class of shares in more than the minimus quantities. if the company’s stock is traded only on the parallel market of the Amsterdam stock exchange or NASDAQ:
• 6. 0 a statement that the company has no knowledge or reason to know that its stock is closely held, within the meaning of subparagraph e of paragraph 8 of article 26.
• 7. 0 a copy of the profit and loss account of the applicant showing the amount of interest and royalty payments made and received, including a calculation that shows that such payments are made in an amount of less that 90 percent of similar payments received.
• 8. 0 other relevant documents. Please list which other relevant documents were reviewd:
• 1. ..........................................................
• 2. ..........................................................
• 3. ..........................................................
• 1. 0 the company is a conduit company.
• 2. 0 the indirect stock-exchange test is met (also fill out the indirect stock-exchange test statement under II).
• 3. the conduit base reduction test is met by using:
• 0 a. the 50 percent gross income test;
• 0 b. the 70/30 percent gross income test.
• 1. 0 there is no reason to assume that there has been a change in facts and circumstances since the previous form ‘IB 93 USA’ was issued by the competent Dutch Inspector. Tick which of the following documentation was now, or in the case of b.1 in the past, reviewed:
• 2. 0 documents referred to in the indirect stock-exchange test statement under II.
• 3. 0 the tax returns showing that the conditions of either the 50 percent gross income test or the 70/30 percent gross income tests have been satisfied, including the name and country of residence of each associated enterprise relied upon to meet these tests.
• 4. 0 information on the tax rate to which the recipient was liable with respect to these deductible payments.
• 5. 0 other relevant documents. Please list which other relevant documents were reviewed:
• 1. ..........................................................
• 2. ..........................................................
• 3. ..........................................................
• 1. 0 the 50 percent threshold is met.
• 2. 0 the 50 percent threshold is met for any disproportionate class of shares.
• 3. the base reduction test is met by using:
• 0 a. the 50 percent gross income test;
• 0 b. the 70/30 percent gross income test.
• 1. 0 there is no reason to assume that there has been a change in facts and circumstances since the previous form ‘IB 93 USA’ was issued by the competent Dutch Inspector. Tick which of the following documentation was now, or in the case of b.1 in the past, reviewed:
• 2. 0 for investment organisations within the meaning of article 28 of the 1969 Corporation Tax Act, the information described in paragraph XI of the Memorandum of Understanding.
• 3. 0 for all other companies, with respect to each qualified person relied on in meeting the 50 percent threshold, documents showing: the person’s name, country of residence, and percentage of vote and value of shares (including any disproportionate class of shares) that it owns directly and/or indirectly in the applicant.
• 4. 0 with respect to each qualified person (other than an individual, state, political subdivision, local authority, or United States citizen) documents similar to those required to meet the conditions under parts I, II and III of the flow chart in annex I to form ‘IB 93 USA’ to substantiate such person’s status as a qualified person.
• 5. 0 with respect to an applicant company whose stock is owned by a trust or with respect to an applicant that is a trust (other than an exempt pension trust or an exempt organisation organised in the form of a trust), a copy of the trust agreement and proof that the trust and/or beneficiaries are subject to tax on the income for which treaty benefits are claimed.
• 6. 0 tax returns showing the applicant’s gross income for the preceding four years.
• 7. 0 a copy of the profit and loss account showing the deductible payments made and received.
• 8. 0 a calculation showing that the conditions of either the 50 percent gross income test or the 70/30 percent gross income tests have been satisfied, including the name and country of residence of each person relied upon to meet these tests.
• 9. 0 other relevant documents. Please list which other relevant documents were reviewed:
• 1. ..........................................................
• 2. ..........................................................
• 3. ..........................................................
• 1. 0 the 30 percent threshold is met.
• 2. 0 the 30 percent threshold is met for any disproportionate class of shares.
• 3. 0 the 70 percent threshold is met.
• 4. 0 the 70 percent threshold is met for any disproportionate class of shares.
• 5. the base reduction test is met by using:
• 0 a. the 50 percent gross income test.
• 0 b. the 70/30 percent gross income test.
• 1. 0 there is no reason to assume that there has been a change in facts and circumstances since the previous form ‘IB 93 USA’ was issued by the competent Dutch Inspector. Tick which of the following documentation was now, or in the case of b.1 in the past, reviewed:
• 2. 0 documents referred to in the shareholder test statement, substituting with respect to the ownership requirements 30 percent and 70 percent for 50 percent. Note: if there is a disproportionate class of shares of the company seeking treaty benefits, the same information with respect to that class of shares.
• 3. 0 information on the type of income that is expected to be received from the United States.
• 4. 0 other relevant documents. Please list which other relevant documents were reviewed:
• 1. ..........................................................
• 2. ..........................................................
• 3. ..........................................................
• 1. 0 a not for profit organisation/exempt from Dutch income tax.
• 2. 0 the 50 percent threshold is met.
• 3. 0 is organised by and organisation eligible for treaty benefits.
• 1. 0 there is no reason to assume that there has been a change in facts and circumstances since the previous form ‘IB 93 USA’ was issued by the competent Dutch Inspector. Tick which of the following documentation was now, or in the case of b.1 in the past, reviewed:
• 2. 0 statement that the organisation is a not-for-profit organisation and generally tax exempt in the Netherlands.
• 3. 0 documents proving that more than half of its beneficiaries, memberes or participants are qualified persons.
• 4. 0 documents proving that the exempt organisation is a pension fund, a pension trust, or a similar entity, whose sponsoring organisation is entitled to benefits under the Convention.
• 5. 0 other relevant documents. Please list which other relevant documents were reviewed:
• 1. ..........................................................
• 2. ..........................................................
• 3. ..........................................................
• 1. 0 the applicant or an associated person is engaged in active trade or business in The Netherlands.
• 2. 0 the United States income is derived in connection with the Dutch active trade or business.
• 3. 0 the United States income is derived through a permanent establishment of the applicant in the United States.
• 4. 0 the United States income is derived through a United States subsidiary of the applicant or of an associated person.
• 5. the substantiality safe harbours are met.
• 0 a. the value of business assets ratio is met.
• 0 b. the gross income test is met.
• 0 c. the payroll expense ratio is met.
• 0 d. the average ratio is met.
• 6. 0 the substantiality safe harbours are met by using the business assets, gross income and payroll expenses of the applicant and of associated persons operating in The Netherlands.
• 7. 0 the substantiality safe harbours are met by using the business assets, gross income and payroll expenses of the applicant and associated persons carrying on activities in other EC-countries.
• 8. the incidental to Dutch trade or business test is met.
• 1. 0 there is no reason to assume that there has been a change in facts and circumstances since the previous form ‘IB 93 USA’ was issued by the competent Dutch Inspector. Tick which of the following documentation was now, or in the case of b.1 in the past, reviewed:
• 2. 0 a description of the connection between the income derived from the United States of America and the business activities carried on in The Netherlands.
• 3. 0 a copy of the profit and loss account containing the information necessary to demonstrate satisfaction of the substantiality tests and supporting calculations.
• 4. 0 a chart or diagram showing the Dutch, EC and United States operations of the applicant, including interests in any joint venture and/or partnership and any branches; the type of income from sources within the United States derived by each of these operations and a description of the line of business of each of these operations. if the applicant elects to attribute to it the activities of another company or group of companies resident in The Netherlands or an EC member state, documents providing:
• 5. 0 the name and country of residence of each company, and
• 6. 0 the basis under subparagraph e of paragraph 2 of article 26 on which attribution is permitted and proof that the various requirements for attribution under subparagraph e and h of paragraph 2 have been met.
• 7. 0 other relevant documents. Please list which other relevant documents were reviewed:
• 1. ..........................................................
• 2. ..........................................................
• 3. ..........................................................
• 1. 0 substantial supervision and administration by headquarter company.
• 2. 0 active trades or businesses in five countries or groups of countries.
• 3. 0 the 10 percent gross income test is met.
• 4. 0 the 50 percent maximum gross income test is met.
• 5. 0 the United States 25 percent gross income limit is met.
• 6. 0 headquarter company discretionary authority exercised.
• 7. 0 the profits of applicant are taxed in the same manner as the profits of a company engaged in active trade or business in The Netherlands.
• 8. 0 the United States income is derived ‘in connection with’ or is ‘incidental’ to the group’s business activities.
• 1. 0 there is no reason to assume that there has been a change in facts and circumstances since the previous form ‘IB 93 USA’ was issued by the competent Dutch Inspector. Tick which of the following documentation was now, or in the case of b.1 in the past, reviewed:
• 2. 0 excerpts from the articles of association and/or the annual accounts showing that the nature of the headquarter company’s authority and activities satisfy the requirements of subparagraph a of paragraph 3 of article 26 of the Convention.
• 3. 0 evidence that the headquarter company was engaged in a number of the following functions; pricing, marketing, internal auditing, internal communications, and management.
• 4. 0 a description of the structure of the multinational group, with information on the residence, ownership and business activities of the corporation for which the headquarter company carries out activities.
• 5. 0 a copy of the group’s profit and loss account, with an overview of the source of the gross income, showing that the 10 percent, the 50 percent and the 25 percent gross income tests have been met.
• 6. 0 a comparison of the rate of taxation of the applicant to the rate at which an active trade or business would be subject.
• 7. 0 a description showing the nature of the income derived from the United States of America.
• 8. 0 other relevant documents. Please list which other relevant documents were reviewed:
• 1. ..........................................................
• 2. ..........................................................
• 3. ..........................................................
• 1. 0 the exemption from United States taxation is sought only for profits from international shipping and air transport.
• 2. 0 the 50 percent threshold is met by qualified persons and/or by individuals resident of a third state that grants reciprocal exemption.
• 3. 0 the applicant’s shares are primarily and regularly traded on an established securities market in a third state that grants reciprocal exemption.
• 1. 0 there is no reason to assume that there has been a change in facts and circumstances since the previous form ‘IB 93 USA’ was issued by the competent Dutch Inspector. Tick which of the following documentation was now, or in the case of b.1 in the past, reviewed:
• 2. 0 a description of the applicant’s activities or interests in the United States and the nature of any benefits derived under article 8 of the Convention.
• 3. 0 with respect to each qualified person relied on in meeting the 50 percent threshold, documents showing: the person’s name, country of residence, and the percentage of the value of the applicant’s stock that it owns directly and/or indirectly.
• 4. 0 with respect to each qualified person (other than an individual state, political subdivision, local authority, or United States citizen) documents similar to those required to meet the conditions under parts I, II and III of the flow chart in annex II to form ‘IB 93 USA’ to substantiate such person’s status as a qualified person.
• 5. 0 with respect to each third state individual resident relied on in meeting the 50 percent threshold, documents showing the individual’s name, country of residence, and percentage of the value of the applicants stock that the individual owns directly and/or indirectly. with respect to an applicant that is primarily and regularly traded on an established securities market in a third state:
• 6. 0 a letter from the third country established securities market confirming the company’s temporary or definite listing.
• 7. 0 documents showing the monthly or annual trading in applicant’s shares.
• 8. 0 documents supporting that each applicable third state grants an equivalent exemption to United States citizens and legal entities for shipping and air transportation profits.
• 9. 0 other relevant documents. Please list which other relevant documents were reviewed:
• 1. ..........................................................
• 2. ..........................................................
• 3. ..........................................................
• 1. 0 the applicant meets one of the tests of article 26 (please attach the relevant statement).
• 2. 0 the United States interest or royalty income is attributable to a third country permanent establishment.
• 3. 0 the income tax in the third country on the profits attributable to the permanent establishment is 50 percent or more of the general rate or corporation tax applicable in The Netherlands.
• 4. 0 the United States interest income is derived in connection with or incidental to the active trade or business of the permanent establishment.
• 5. 0 the United States royalty income is received as a compensation for the use of, or the right to use, intangible property produced or developed by the permanent establishment.
• 1. 0 there is no reason to assume that there has been a change in facts and circumstances since the previous form ‘IB 93 USA’ was issued by the competent Dutch Inspector. Tick which of the following documents was now, or in the case of b.1 in the past, reviewed:
• 2. 0 a description of the third country permanent establishment’s active trade or business.
• 3. 0 documents establishing the third country’s rate.
• 4. 0 documents showing the relationship of the United States interest income to the third country permanent establishment’s active trade or business.
• 5. 0 proof that the permanent establishment itself produced or developed intangible property.
• 6. 0 other relevant documents. Please list which other relevant documents were reviewed:
• 1. ..........................................................
• 2. ..........................................................
• 3. ..........................................................