Art. 2 Briefwisseling houdende een verdrag tussen het Koninkrijk der Nederlanden en het Ontwikkelingsprogramma van de Verenigde Naties (UNDP) inzake het African Training and Management Services (ATMS) Project van het UNDP

1. Within the scope of its official activities, AMSCO, its assets, income and other property shall be exempt from all direct taxes. Direct taxes include income tax, capital tax, corporation tax and direct taxes levied by local authorities. 2. AMSCO shall, on application, be granted exemption from motor vehicle tax in respect of its motor vehicles used for its official activities. 3. AMSCO shall be accorded a refund of value added tax paid on the supply of goods, with the exception of motor vehicles, necessary for its official activities. In this connection it is envisaged that claims for refund will be made only in respect of goods or services supplied on a recurring basis or involving considerable expenditure such as the furnishing of the premises of the Company. AMSCO shall be accorded a refund of the excise duty element included in the price of spirits and hydrocarbons such as fuel oils and motor fuels purchased by the Company and necessary for its official activities.

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