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Article 18 Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek Turkije 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 Subject to the provisions of paragraph 1 of Article 19, pensions and other similar remuneration paid in consideration of past employment and annuities paid to a resident of one of the States shall be taxable only in that State.

2 However, where such remuneration is not of a periodical nature and it is paid to a resident of one of the States who is not a national of that State, in consideration of past employment in the other State, it may be taxed in that other State.

3 Notwithstanding the provisions of paragraph 1, any pension whether or not paid in consideration of past employment and paid out under the provisions of a social security system of one of the States to a resident of the other State may be taxed in the first-mentioned State. However such pension shall be taxable only in the other State if the pension is paid to an individual who is a resident of, and a national of that other State.

4 The term “annuity” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek Turkije 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
30-09-1988
BWB-id
BWBV0002810
Versie
1988-09-30_0

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