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Article 19 Overeenkomst tussen het Koninkrijk der Nederlanden en de Islamitische Republiek Pakistan 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

a) Remuneration, other than a pension, paid by one of the States 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 remuneration shall be taxable only in the other 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 purposes of rendering the services.

2

a) Any pension paid by, or out of funds created by, one of the States 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 State if the individual is a resident of, and a national of, that State.

3 The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by one of the States or a political subdivision or a local authority thereof.

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en de Islamitische Republiek Pakistan 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
04-10-1982
BWB-id
BWBV0002856
Versie
1982-10-04_0

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