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Article 18 Verdrag tussen het Koninkrijk der Nederlanden en de Verenigde Arabische Emiraten 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) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision, a local authority or thereof to an individual in respect of services rendered to that State or subdivision, authority may be taxed in that State.

b) However, such salaries, wages and other similar 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:

(i) is a national of that State; or

(ii) did not become a resident of that State solely for the purpose of rendering the services.

2

a) Notwithstanding the provisions of paragraph 1 any pension and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision, a local authority thereof to an individual in respect of services rendered to that State or subdivision, authority or government may be taxed in that State.

b) However, such pensions and other similar remuneration 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 14, 15, 16 and 17 shall apply to salaries, wages, pensions and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision, a local authority thereof.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Verenigde Arabische Emiraten 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
02-06-2010
BWB-id
BWBV0003163
Versie
2010-06-02_0

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