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Article 21 Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Kazachstan tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

TAXATION OF INCOME

1 An individual who is a resident of a Contracting State at the beginning of his visit to the other Contracting State and who is temporarily present in that other State for the primary purpose of:

a) studying at a university or other accredited educational institution in that other State, or

b) securing training required to qualify him to practice a profession or professional speciality, or

c) studying or doing research as a recipient of a grant, allowance, or other similar payments from a governmental, religious, charitable, scientific, literary, or educational organization,

shall be exempt from tax by that other State with respect to payments from abroad for the purpose of his maintenance, education, study, research, or training, and with respect to the grant, allowance or other similar payments.

2 The exemption in paragraph 1 shall apply only for such period of time as is ordinarily necessary to complete the study, training or research, except that no exemption for training shall extend for a period exceeding 2 years and no exemption for study or research shall extend for a period exceeding 5 years.

3 This Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Kazachstan tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
Soort
Verdrag
Geldend vanaf
02-05-1997
BWB-id
BWBV0001263
Versie
1997-05-02_0

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