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Article 23 Europees Verdrag inzake de rechtspositie van migrerende werknemers

1 In the matter of earnings and without prejudice to the provisions on double taxation contained in agreements already concluded or which may in future be concluded between Contracting Parties, migrant workers shall not be liable, in the territory of a Contracting Party, to duties, charges, taxes or contributions of any description whatsoever either higher or more burdensome than those imposed on nationals in similar circumstances. In particular, they shall be entitled to deductions or exemptions from taxes or charges and to all allowances, including allowances for dependants.

2 The Contracting Parties shall decide between themselves, by bilateral or multilateral agreements on double taxation, what measures might be taken to avoid double taxation on the earnings of migrant workers.

Regeling
Europees Verdrag inzake de rechtspositie van migrerende werknemers
Soort
Verdrag
Geldend vanaf
01-05-1983
BWB-id
BWBV0001031
Versie
1983-05-01_0

In de hele regeling · Officiële tekst op wetten.overheid.nl