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Article 19 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Nieuw-Zeeland 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 State of which the individual is a resident if the services are rendered in that State and the individual:

1. is a national of that State; or

2. did not become a resident of that State solely for the purpose 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 and any pension paid to an individual under the social security scheme of one of the States, may be taxed in that State.

b. However, such pension shall be taxable only in the State of which the individual is a resident if he is 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 de Regering van het Koninkrijk der Nederlanden en de Regering van Nieuw-Zeeland 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
22-08-2004
BWB-id
BWBV0003761
Versie
2004-08-22_0

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