Jordan - Anti-abuse provisions
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| Country | Jordan |
| Treaty article | |
| Date signed | 30 October 2006 |
| Date entry into force | 16 August 2007 |
Jordan:
Anti-abuse provision: Main purpose test
Article 10-3:
However, the provisions of paragraph 2 will not be applicable if the relationship between the company paying the dividends and the person receiving the dividends is established or maintained virtually only for the purpose of taking advantage of this Article and not for bona fide commercial reasons. In case a State intends to apply this paragraph, its competent authority shall in advance consult with the competent authority of the other State.:
Disclaimer
The above is wording of the bilateral treaty between the Netherlands and corresponding country. Please note that the actual wording may deviate from the above wording, this may be due to for example recent amendmends or (pending) treaty negations that have not yet been included in the above wording. Before you use this information, we advise you to contact us to verify the treaty and the specifics of you case. You can reach us via email or office phone number 010-2010466.
Ton Smit
Director / Senior Consultant
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