Chapter III

With regard to non-resident taxpayers, the tax shall be levied on the taxable Dutch amount; Article 7, paragraph 5, shall apply mutatis mutandis.

A Dutch enterprise shall be deemed to include:

The taxable profit from a business shall be construed and determined in accordance with Article 8, paragraphs one up to and including eight, eleven…

If a corresponding position is taken in the country where the enterprise is established, the following shall not be regarded as the carrying on of a…