Art. 15 Gastlandverdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Sint Maarten, en de Verenigde Naties inzake de vestiging van een kantoor van het United Nations Office for Project Services in Sint Maarten — Exemption from taxes and duties for the Office and its property

1. Within the scope of its official activities, the Office, its assets, income and other property shall be exempt from: all direct taxes, whether levied by national, provincial or local authorities, which includes, inter alia, corporation tax; import and export taxes and duties (belastingen bij invoer en uitvoer); motor vehicle tax (motorrijtuigenbelasting); tax on passenger motor vehicles and motorcycles (belasting van personenauto’s en motorrijwielen); value added tax (omzetbelasting) 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, as well as chemical supplies; real property transfer tax (overdrachtsbelasting); insurance tax (assurantiebelasting); energy tax (energiebelasting); tax on mains water (belasting op leidingwater); and any other taxes and duties of a substantially similar character as the taxes provided for in this paragraph, levied in the Host Country subsequent to the date of entry into force of this Agreement. 2. The exemptions provided for in paragraph 1, subparagraph e) and f), of this Article may be granted by way of a refund. These exemptions shall be applied in accordance with the formal requirements of the Host Country. These requirements, however, shall not affect the general principles laid down in paragraph 1 of this Article. 3. Goods acquired or imported under the terms set out in paragraph 1 of this Article shall not be sold, let out, given away or otherwise disposed of in the Host Country, except in accordance with conditions agreed upon with the Host Country. 4. The Office shall not claim exemption from taxes which are, in fact, no more than charges for public utility services provided at a fixed rate according to the amount of services rendered and which can be specifically identified, described and itemized. 5. While the United Nations will not, as a general rule, claim exemption from excise duties and from taxes on the sale of movable and immovable property which form part of the price to be paid, nevertheless when the United Nations is making important purchases for official use of property on which such duties and taxes have been charged or are chargeable, Members will, whenever possible, make appropriate administrative arrangements for the remission or return of the amount of duty or tax.

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