Art. V Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Sint Maarten, en de Internationale Bank voor Wederopbouw en Ontwikkeling en de Internationale Financieringsmaatschappij inzake de vestiging en het functioneren van een kantoor op Sint Maarten — Exemption from Taxation, Duties, and Fees

Section 1. The World Bank Group Organizations, their assets, property and income, and their operations and transactions, shall be exempted from all taxes and customs duties in accordance with the exemption from taxation provided under the Legal Instruments Establishing the Organizations and the Convention on the Privileges and Immunities of the Specialized Agencies. The World Bank Group Organizations shall also be immune from liability for the collection or payment of any tax or duty. Notwithstanding section 9 (b) of Article VII of the Articles of Agreement of the International Bank for Reconstruction and Development and section 9 (b) of Article VI of the Articles of Agreement of the International Finance Corporation, the exemption from taxation available to the World Bank Group Organizations and the Staff of the World Bank Group Organizations shall include, inter alia, exemption from the following categories of taxation or levies, regardless of the nationality or residence of the Staff of the World Bank Group Organizations: Taxation of Staff (including mandatory charges, such as social security) on or in respect of salaries and emoluments paid to them by the World Bank Group Organizations, regardless of nationality or residence of the Staff; Payment obligations, employer’s or employees’, to state pensions, national health insurance plans, social security accounts or equivalent schemes; Exemption from all forms of taxation, including indirect taxes that may be included in the price of goods or services supplied to the World Bank Group Organizations, including sale/purchase and/or leasing/rental charges for the Premises of the World Bank Group Organizations. If such indirect taxes are paid by the World Bank Group Organizations, they shall be refunded in full to the World Bank Group Organizations by the Government of Sint Maarten insofar as Sint Maarten makes provisions to that effect for foreign diplomatic missions; Radio and television or similar telecommunication license fees; Recording charges and court fees in connection with transactions to which any of the World Bank Group Organizations is a party; Customs and import duties on all dutiable goods for use by the Office; Goods and services tax (or its equivalent) on all imports for use by the World Bank Organizations; Goods and services tax (or its equivalent) in respect of the local consumption of goods and services by the Office; Government tax on utilities bills and telephone charges, with respect to the Office; and Taxation of income receivable by any of the World Bank Group Organizations, including such taxes that are withheld by the payee (whether called withholding tax or otherwise). Section 2. The Staff of the World Bank Group Organizations serving in the Office shall be exempt from national service obligations, provided that, in respect of nationals of the Kingdom of the Netherlands, such exemption shall be confined to employees whose names have, by reason of their duties, been placed on a list compiled by the World Bank Group Organizations and approved by the Host State. Should other Staff of the World Bank Group Organizations who are nationals of the Host State be called up for national service, the Host State shall, at the request of the World Bank Group Organizations, grant such temporary deferments in the call-up of such Staff as may be necessary to avoid interruptions in the continuation of essential work.

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