{"infobox":{"dc_creator":"WooScraper_v1","dc_date_year":2018,"dc_description":"Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Denemarken tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting","dc_identifier":"nl.mnre1013.1a.2018.40","dc_publisher":"mnre1013","dc_publisher_name":"Ministerie Van Buitenlandse Zaken","dc_source":"https://wetten.overheid.nl/BWBV0001313","dc_title":"Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Denemarken tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting","dc_type":"1a","dc_type_description":"1a - Wet/algemeen verbindend voorschrift","foi_extraMetadata":{},"foi_fairiscoreVersions":{"v1":null,"v2":null},"foi_files":[{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.1","dc_title":"Article 1. Personal Scope","dc_type":"wetsartikel","foi_fileName":"Article_1__Personal_Scope.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.10","dc_title":"Article 10. Dividends","dc_type":"wetsartikel","foi_fileName":"Article_10__Dividends.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.11","dc_title":"Article 11. Interest","dc_type":"wetsartikel","foi_fileName":"Article_11__Interest.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.12","dc_title":"Article 12. Royalties","dc_type":"wetsartikel","foi_fileName":"Article_12__Royalties.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.13","dc_title":"Article 13. Capital gains","dc_type":"wetsartikel","foi_fileName":"Article_13__Capital_gains.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.14","dc_title":"Article 14. Independent personal services","dc_type":"wetsartikel","foi_fileName":"Article_14__Independent_personal_services.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.15","dc_title":"Article 15. Dependent personal services","dc_type":"wetsartikel","foi_fileName":"Article_15__Dependent_personal_services.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.16","dc_title":"Article 16. Director's fees","dc_type":"wetsartikel","foi_fileName":"Article_16__Director's_fees.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.17","dc_title":"Article 17. Artistes and Sportsmen","dc_type":"wetsartikel","foi_fileName":"Article_17__Artistes_and_Sportsmen.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.18","dc_title":"Article 18. Pensions, Annuities and Social Security Payments","dc_type":"wetsartikel","foi_fileName":"Article_18__Pensions,_Annuities_and_Social_Security_Payments.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.19","dc_title":"Article 19. Government Service","dc_type":"wetsartikel","foi_fileName":"Article_19__Government_Service.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.2","dc_title":"Article 2. Taxes Covered","dc_type":"wetsartikel","foi_fileName":"Article_2__Taxes_Covered.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.20","dc_title":"Article 20. Students","dc_type":"wetsartikel","foi_fileName":"Article_20__Students.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.21","dc_title":"Article 21. Other Income","dc_type":"wetsartikel","foi_fileName":"Article_21__Other_Income.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.22","dc_title":"Article 22. Capital","dc_type":"wetsartikel","foi_fileName":"Article_22__Capital.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.23","dc_title":"Article 23. Elimination of double taxation","dc_type":"wetsartikel","foi_fileName":"Article_23__Elimination_of_double_taxation.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.24","dc_title":"Article 23a. Entitlement to Benefits","dc_type":"wetsartikel","foi_fileName":"Article_23a__Entitlement_to_Benefits.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.25","dc_title":"Article 24. Offshore activities","dc_type":"wetsartikel","foi_fileName":"Article_24__Offshore_activities.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.26","dc_title":"Article 25. Non-discrimination","dc_type":"wetsartikel","foi_fileName":"Article_25__Non-discrimination.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.27","dc_title":"Article 26. Mutual agreement procedure","dc_type":"wetsartikel","foi_fileName":"Article_26__Mutual_agreement_procedure.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.28","dc_title":"Article 27. Exchange of information","dc_type":"wetsartikel","foi_fileName":"Article_27__Exchange_of_information.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.29","dc_title":"Article 28. Assistance in the collection of taxes","dc_type":"wetsartikel","foi_fileName":"Article_28__Assistance_in_the_collection_of_taxes.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.30","dc_title":"Article 29. Limitation of Articles 27 and 28","dc_type":"wetsartikel","foi_fileName":"Article_29__Limitation_of_Articles_27_and_28.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.3","dc_title":"Article 3. General Definitions","dc_type":"wetsartikel","foi_fileName":"Article_3__General_Definitions.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.31","dc_title":"Article 30. Miscellaneous rules","dc_type":"wetsartikel","foi_fileName":"Article_30__Miscellaneous_rules.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.32","dc_title":"Article 31. Diplomatic agents and consular officers","dc_type":"wetsartikel","foi_fileName":"Article_31__Diplomatic_agents_and_consular_officers.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.33","dc_title":"Article 32. Territorial extension","dc_type":"wetsartikel","foi_fileName":"Article_32__Territorial_extension.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.34","dc_title":"Article 33. Entry into force","dc_type":"wetsartikel","foi_fileName":"Article_33__Entry_into_force.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.35","dc_title":"Article 34. Termination","dc_type":"wetsartikel","foi_fileName":"Article_34__Termination.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.4","dc_title":"Article 4. Resident","dc_type":"wetsartikel","foi_fileName":"Article_4__Resident.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.5","dc_title":"Article 5. Permanent Establishment","dc_type":"wetsartikel","foi_fileName":"Article_5__Permanent_Establishment.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.6","dc_title":"Article 6. Income from immovable property","dc_type":"wetsartikel","foi_fileName":"Article_6__Income_from_immovable_property.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.7","dc_title":"Article 7. Business Profits","dc_type":"wetsartikel","foi_fileName":"Article_7__Business_Profits.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.8","dc_title":"Article 8. 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Dividenden","dc_type":"wetsartikel","foi_fileName":"Artikel_10__Dividenden.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.59","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=III&artikel=11","dc_title":"Artikel 11. Interest","dc_type":"wetsartikel","foi_fileName":"Artikel_11__Interest.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.60","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=III&artikel=12","dc_title":"Artikel 12. Royalty's","dc_type":"wetsartikel","foi_fileName":"Artikel_12__Royalty's.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.61","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=III&artikel=13","dc_title":"Artikel 13. Vermogenswinsten","dc_type":"wetsartikel","foi_fileName":"Artikel_13__Vermogenswinsten.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.62","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=III&artikel=14","dc_title":"Artikel 14. Zelfstandige arbeid","dc_type":"wetsartikel","foi_fileName":"Artikel_14__Zelfstandige_arbeid.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.63","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=III&artikel=15","dc_title":"Artikel 15. Niet-zelfstandige arbeid","dc_type":"wetsartikel","foi_fileName":"Artikel_15__Niet-zelfstandige_arbeid.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.64","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=III&artikel=16","dc_title":"Artikel 16. Directeursbeloningen","dc_type":"wetsartikel","foi_fileName":"Artikel_16__Directeursbeloningen.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.65","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=III&artikel=17","dc_title":"Artikel 17. Artiesten en sportbeoefenaars","dc_type":"wetsartikel","foi_fileName":"Artikel_17__Artiesten_en_sportbeoefenaars.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.66","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=III&artikel=18","dc_title":"Artikel 18.  Pensioenen, lijfrenten en socialezekerheidsuitkeringen","dc_type":"wetsartikel","foi_fileName":"Artikel_18__Pensioenen,_lijfrenten_en_socialezekerheidsuitkeringen.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.67","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=III&artikel=19","dc_title":"Artikel 19. Overheidsfuncties","dc_type":"wetsartikel","foi_fileName":"Artikel_19__Overheidsfuncties.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.50","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=I&artikel=2","dc_title":"Artikel 2. Belastingen waarop het verdrag van toepassing is","dc_type":"wetsartikel","foi_fileName":"Artikel_2__Belastingen_waarop_het_verdrag_van_toepassing_is.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.68","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=III&artikel=20","dc_title":"Artikel 20. Studenten","dc_type":"wetsartikel","foi_fileName":"Artikel_20__Studenten.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.69","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=III&artikel=21","dc_title":"Artikel 21. Overige inkomsten","dc_type":"wetsartikel","foi_fileName":"Artikel_21__Overige_inkomsten.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.70","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=IV&artikel=22","dc_title":"Artikel 22. Vermogen","dc_type":"wetsartikel","foi_fileName":"Artikel_22__Vermogen.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.71","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=V&artikel=23","dc_title":"Artikel 23. Vermijding van dubbele belasting","dc_type":"wetsartikel","foi_fileName":"Artikel_23__Vermijding_van_dubbele_belasting.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.72","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=V&artikel=23a","dc_title":"Artikel 23a. Recht op voordelen","dc_type":"wetsartikel","foi_fileName":"Artikel_23a__Recht_op_voordelen.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.73","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=VI&artikel=24","dc_title":"Artikel 24. Werkzaamheden buitengaats","dc_type":"wetsartikel","foi_fileName":"Artikel_24__Werkzaamheden_buitengaats.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.74","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=VI&artikel=25","dc_title":"Artikel 25. Non-discriminatie","dc_type":"wetsartikel","foi_fileName":"Artikel_25__Non-discriminatie.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.75","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=VI&artikel=26","dc_title":"Artikel 26. Regeling voor onderling overleg","dc_type":"wetsartikel","foi_fileName":"Artikel_26__Regeling_voor_onderling_overleg.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.76","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=VI&artikel=27","dc_title":"Artikel 27. Uitwisseling van informatie","dc_type":"wetsartikel","foi_fileName":"Artikel_27__Uitwisseling_van_informatie.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.77","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=VI&artikel=28","dc_title":"Artikel 28.  Bijstand bij de invordering van belastingen","dc_type":"wetsartikel","foi_fileName":"Artikel_28__Bijstand_bij_de_invordering_van_belastingen.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2018.40.doc.78","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001313&hoofdstuk=VI&artikel=29","dc_title":"Artikel 29. 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