Article 20 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Singapore tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
1 An individual who immediately before visiting one of the States is a resident of the other State and is temporarily present in the first-mentioned State for the primary purpose of -
(a) studying at a recognised university, college or school in that first-mentioned State; or
(b) securing trainings as a business apprentice,
shall be exempt from tax in the first-mentioned State in respect of
(i) all remittances from abroad or the purpose of his maintenance, education or training; and
(ii) any remuneration for personal services performed in the first-mentioned State in an amount not in excess of 3,000 Singapore dollars or 3,600 guilders, as the case may be, for any taxable year.
The benefits under this paragraph shall only extend for such period of time as may be reasonable or customarily required to effectuate the purpose of the visit.
2 An individual who immediately before visiting one of the States is a resident of the other State and is temporarily present in the first-mentioned State for a period not exceeding three years for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by one of the States, a political subdivision or a local authority thereof shall be exempt from tax in the first-mentioned State on -
(a) the amount of such grant, allowance or award; and
(b) any remuneration for personal services performed in the first-mentioned State provided such services are in connection with his study, research or training or are incidental thereto, in an amount not in excess of 3,000 Singapore dollars or 3,600 guilders, as the case may be, for any taxable year.
3 An individual who immediately before visiting one of the States is a resident of the other State and is temporarily present in the first-mentioned State for a period not exceeding twelve months as an employee of, or under contract with, the last-mentioned State, a political subdivision or a local authority thereof, or an enterprise of the last-mentioned State, for the purpose of acquiring technical, professional or business experience from a person other than a company 50 per cent or more of the voting stock of which is owned by the sending State, political subdivision, local authority or enterprise, shall be exempt from tax in the first-mentioned State on -
(a) all remittances from the last-mentioned State for the purpose of his maintenance, education or training; and
(b) any remuneration for personal services performed in the first-mentioned State, provided such services are in connection with his study or training or are incidental thereto, in an amount not in excess of 12,500 Singapore dollars or 15,000 guilders, as the case may be.
- Regeling
- Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Singapore tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
- Soort
- Verdrag
- Geldend vanaf
- 01-05-2010
- BWB-id
- BWBV0003757
- Versie
- 2010-05-01_0