Art. 12 Gastlandverdrag tussen het Koninkrijk der Nederlanden en de Internationale Organisatie voor Ontwikkelingsrecht — Exemption of the Organization and its property from taxes and duties

1. Within the scope of its official activities, IDLO, its assets, income, and other property shall be exempt from all direct taxes levied by the competent authorities. 2. Within the scope of its official activities, IDLO shall be exempt from: import and export taxes and duties (“belastingen bij invoer en uitvoer”); motor vehicle tax (“motorrijtuigenbelasting”, “MRB”); tax on passenger motor vehicles and motor cycles (“belasting van personenauto's en motorrijwielen”, “BPM”); value added tax (“omzetbelasting”, “BTW”) paid on goods and services supplied on a recurring basis or involving considerable expenditure; excise duties (“accijnzen”) included in the price of alcoholic beverages and hydrocarbons such as fuel oils and motor fuels; real property transfer tax (“overdrachtsbelasting”); insurance tax (“assurantiebelasting”); energy tax (“regulerende energiebelasting”, “REB”); tax on water mains (“belasting op leidingwater”, “BOL”); any other taxes and duties of a substantially similar character as the taxes provided for in this paragraph, imposed by the Government subsequent to the date of signature of this Agreement. 3. The exemptions provided for in paragraph 2, sub-paragraphs d), e), f), g), h) and i) of this Article may be granted by way of a refund. 4. Goods acquired or imported under the terms set out in paragraph 2 above shall not be sold, loaned, given away, or otherwise disposed of, except in accordance with conditions agreed upon with the Government. 5. No exemption shall be granted in respect of taxes and duties which represent charges for specific public services rendered.

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