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Article 21 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Maleisië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

TAXATION OF INCOME

1 An individual who is a resident of one of the States immediately before making a visit to the other State and is temporarily present in the other State solely as a student at a recognised university, college, school or other similar recognised educational institution in that other State or as a business or technical apprentice therein, for a period not exceeding 5 years from the date of his first arrival in that other State in connection with that visit, shall be exempt from tax in that other State on –

(a) all remittances from abroad for the purposes of his maintenance, education or training; and

(b) any remuneration not exceeding U.S. S2,500 for personal services rendered in that other State with a view to supplementing the resources available to him for such purposes.

2 An individual who is a resident of one of the States immediately before making a visit to the other State and is temporarily present in the other State for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either State or from a scientific, educational, religious or charitable organization or under a technical assistance programme entered into by the Government of either State for a period not exceeding 3 years from the date of his first arrival in that other State in connection with that visit shall be exempt from tax in that other State on –

(a) the amount of such grant, allowance or award;

(b) all remittances from abroad for the purposes of his maintenance, education or training; and

(c) any remuneration not exceeding U.S. $2,500 in respect of services in that other State provided the services are performed in connection with his study, research or training or are incidental thereto.

3 An individual who is a resident of one of the States immediately before making a visit to the other State and is temporarily present in the other State solely as an employee of, or under contract with, the Government or an enterprise of the first-mentioned State solely for the purpose of acquiring technical, professional or business experience for a period not exceeding 12 months from the date of his first arrival in the other State in connection with that visit shall be exempt from tax in that other State on –

(a) all remittances from abroad for the purposes of his maintenance, education or training; and

(b) any remuneration not exceeding U.S. $2,500 for personal services rendered in that other State provided such services are in connection with his studies or training or are incidental thereto.

4 For the purposes of this Article the term “Government” shall have the same meaning as in paragraph 9 of Article 12.

Regeling
Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Maleisië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
Soort
Verdrag
Geldend vanaf
19-10-2010
BWB-id
BWBV0002801
Versie
2010-10-19_0

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