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CHAPTER I - Scope of the Arrangement
CHAPTER II - Definitions
CHAPTER III - Taxation of Income
CHAPTER IV - Avoidance of Double Taxation
CHAPTER V - Special Provisions
CHAPTER VI - Final Provisions
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 30

Temporary Rules Concerning Dividends from Qualifying Participations - deelnemingsdividenden

(1) In the case of dividends paid by a company which is a resident of the Netherlands to a company which is a resident of St. Maarten and which dividends, except where paragraph (10) of Article 10 applies, do not qualify for the benefits of paragraph (3) of Article 10, whether or not in conjunction with paragraph (5) of Article 10, the provisions of paragraph (3) of Article 11 of the Tax Arrangement for the Kingdom (Belastingregeling voor het Koninkrijk), in its wording valid on 31 December 2014, shall remain applicable until 31 December 2019 if the company which is a resident of St. Maarten is the beneficial owner of these dividends and holds at least 25% of the paid-up capital of the company paying the dividends, provided that in paragraph (3) of Article 11 of the Tax Arrangement for the Kingdom the percentage of 8.3% shall be read as 5%.

(2) Notwithstanding Article 22, the provisions of sub-paragraph (b) of paragraph (3) of Article 17 of the Company Tax Act 1969 (Wet op de vennootschapsbelasting 1969) shall not apply to the interest (belang) held by the company referred to in paragraph (1), which is a resident of St. Maarten, in the company which is a resident of the Netherlands. The first sentence shall not apply if the Netherlands, under its laws or any international regime, is not entitled to levy dividend tax on dividends paid by a company which is a resident of the Netherlands. In that case, the tax payable on taxable income from a substantial interest (belastbare inkomen uit aanmerkelijk belang) referred to in sub-paragraph (b) of paragraph (3) of Article 17 of the Company Tax Act 1969 may not exceed 5% of the gross amount of the dividends.