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Article 14 Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Kroatië 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 Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in one of the following circumstances, where such income may also be taxed in the other Contracting State:

a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. In that case only so much of the income may be taxed in that other State as is attributable to that fixed base;

b) if his stay in the other Contracting State is for a period or periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned. In that case only so much of the income may be taxed in that other State as is derived from his activities performed in that other State.

2 The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Kroatië 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
06-04-2001
BWB-id
BWBV0001453
Versie
2001-04-06_0

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