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Article 20 Overeenkomst tussen het Koninkrijk der Nederlanden en Malta 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

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 any individual in respect of services rendered to that State or subdivision or local authority thereof 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 recipient is a resident of that other State who:

(i) is a national of that State; or

(ii) did not become a resident of that State solely for the purpose of performing 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 any individual in respect of services rendered to that State or subdivision or local authority thereof may be taxed in that State.

b. However, such pension shall be taxable only in the other State if the recipient is a national of and a resident of that State.

3 The provisions of Articles 16, 17 and 19 shall apply to remuneration or pensions in respect of services rendered in connection with any trade or 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 Malta 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
28-03-1999
BWB-id
BWBV0003762
Versie
1999-03-28_0

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