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Article 19 Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Armenië tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

TAXATION OF INCOME

1

a) Remuneration, other than a pension, paid by a Contracting State or a political sub-division or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority may be taxed in that State.

b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:

1. is a national of that State; or

2. did not become a resident of that State solely for the purpose of rendering the services.

2

a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority may be taxed in that State.

b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.

3 The provisions of Articles 15 (Dependent personal services), 16 (Directors' fees) and 18 (Pensions, annuities and social security payments) shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Armenië tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
Soort
Verdrag
Geldend vanaf
22-11-2002
BWB-id
BWBV0001547
Versie
2002-11-22_0

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