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Article 20 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 Remuneration, including pensions, paid by, or out of funds to which contributions, in the capacity as an employer, are made by, Japan or a local authority thereof to any individual in respect of services rendered to Japan or a local authority thereof in the discharge of functions of a governmental nature may be taxed in Japan. Subject to the provisions of paragraph 2 of Article 24, such remuneration shall be exempt from Netherlands tax.

2 Remuneration, including pensions, paid by, or out of funds created by, the Netherlands, a political subdivision or a local authority thereof to any individual in respect of services rendered to the Netherlands, a political subdivision or a local authority thereof in the discharge of functions of a governmental nature may be taxed in the Netherlands. Such remuneration shall be exempt from Japanese tax if the recipient is a national of the Netherlands.

3 The provisions of this Article shall not apply to remuneration, including pensions paid in respect of services rendered in connection with any trade or business carried on by either country or a political subdivision or a local authority thereof.

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