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Article 20 Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Koninkrijk Saudi-Arabië 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 Payments which a student or trainee who is or was a resident of a Contracting State immediately before visiting the other Contracting State and who is present in the other Contracting State for the purpose of education or training, receives for the purpose of his maintenance, education or training shall not be taxable in that other State, provided that the payments are transferred from sources outside that other State.

2 A student or trainee who is or was a resident of a Contracting State immediately before visiting the other Contracting State and who is present in the other Contracting State for the purpose of education or training shall, in respect of payments received by such student or trainee and which constitute remuneration in respect of services performed in that other Contracting State, be entitled in that other State to the same exemptions, relief or reductions in respect of taxes available to residents of that Contracting State, provided the services are connected with his education or training or are necessary for maintenance purposes.

Regeling
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van het Koninkrijk Saudi-Arabië 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
01-12-2010
BWB-id
BWBV0003071
Versie
2010-12-01_0

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