{"id":1833,"date":"2020-01-09T12:14:28","date_gmt":"2020-01-09T11:14:28","guid":{"rendered":"https:\/\/novio.tax\/?p=1833"},"modified":"2024-06-19T12:15:43","modified_gmt":"2024-06-19T10:15:43","slug":"russische-thin-cap-regelgeving-resulteert-in-dubbele-belastingheffing","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/blogs-nl\/russische-thin-cap-regelgeving-resulteert-in-dubbele-belastingheffing\/","title":{"rendered":"Russische thin-cap regelgeving resulteert in dubbele belastingheffing"},"content":{"rendered":"<article>\n<div class=\"gradient\">\n<p>In deze procedure, die interessant is voor bedrijven die zaken doen in Rusland, zijn onder andere de volgende argumenten toegelicht:<\/p>\n<p>A. (Her)kwalificatie (excessieve) rente als dividend op grond van artikel 9 Verdrag Nederland - Rusland;<br \/>\nB. (Her)kwalificatie (excessieve) rente als dividend op grond van artikel 10 Verdrag Nederland - Rusland;<br \/>\nC. Toepassing artikel 23A en 23B OESO Modelverdrag.<\/p>\n<p><strong>Feiten &amp; Geschil<\/strong><\/p>\n<p>Een Nederlandse onderneming heeft een tweetal leningen (in 2007 \u20ac 7.534.000 en in 2008 \u20ac 1.700.000) verstrekt aan een gelieerde Russische vennootschap. Op bedoelde leningen is een rente berekend van respectievelijk 5,93% en 5,997%. Beide leningen waren achtergesteld ten opzichte van andere leningen. In 2002 heeft Rusland thin-cap regels ingevoerd in verband met het bestrijden van winstverschuivingen in de vorm van excessieve rentebetalingen.<\/p>\n<\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"<p>In deze procedure, die interessant is voor bedrijven die zaken doen in Rusland, zijn onder andere de volgende argumenten toegelicht: A. (Her)kwalificatie (excessieve) rente als dividend op grond van artikel 9 Verdrag Nederland &#8211; Rusland; B. (Her)kwalificatie (excessieve) rente als dividend op grond van artikel 10 Verdrag Nederland &#8211; Rusland; C. Toepassing artikel 23A en [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1834,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23],"tags":[],"class_list":["post-1833","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs-nl"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Russische thin-cap regelgeving resulteert in dubbele belastingheffing - NovioTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novio.tax\/nl\/blogs-nl\/russische-thin-cap-regelgeving-resulteert-in-dubbele-belastingheffing\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Russische thin-cap regelgeving resulteert in dubbele belastingheffing - NovioTax\" \/>\n<meta property=\"og:description\" content=\"In deze procedure, die interessant is voor bedrijven die zaken doen in Rusland, zijn onder andere de volgende argumenten toegelicht: A. (Her)kwalificatie (excessieve) rente als dividend op grond van artikel 9 Verdrag Nederland &#8211; Rusland; B. (Her)kwalificatie (excessieve) rente als dividend op grond van artikel 10 Verdrag Nederland &#8211; Rusland; C. 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