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Article 16 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Japan tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen

1 Subject to the provisions of Articles 17, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a country in respect of an employment shall be taxable only in that country unless the employment is exercised in the other country. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other country.

2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a country in respect of an employment exercised in the other country shall be taxable only in the firstmentioned country, if

(a) the recipient is present in that other country for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned, and

(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other country, and

(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in that other country.

3 Notwithstanding the provisions of paragraphs 1 and 2, remuneration in respect of an employment exercised aboard a ship or an aircraft operated in international traffic by an enterprise of a country may be taxed in that country.

Regeling
Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Japan tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen
Soort
Verdrag
Geldend vanaf
16-12-1992
BWB-id
BWBV0004313
Versie
1992-12-16_0

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