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Article 17 Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek India 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 Notwhithstanding the provisions of Articles 14 and 15, income derived by a resident of one of the States as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other State, may be taxed in that other State.

2 Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the State in which the activities of the entertainer of athlete are exercised.

3 Notwithstanding the provisions of paragraphs 1 and 2, income derived by an entertainer or an athlete who is a resident of one of the States from his personal activities as such exercised in the other State, shall be taxable only in the first-mentioned State, if the activities in the other State are supported wholly or substantially from the public funds of the first-mentioned State, including any of its political subdivisions or local authorites, and such activities are exercised under the terms of a bilateral cultural Agreement between the two States.

Regeling
Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek India 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
02-11-2012
BWB-id
BWBV0006088
Versie
2012-11-02_0

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