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Article 18 Verdrag tussen het Koninkrijk der Nederlanden en de Democratische Volksrepubliek Algerije tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen en het voorkomen van het ontduiken en ontwijken van belasting

TAXATION OF INCOME

1 Pensions, annuities and other similar remuneration, arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first-mentioned State.

2 Pensions paid and other payments made under the provisions of the social security legislation of a Contracting State to a resident of the other Contracting State, may be taxed in the first-mentioned State.

3 A pension, an annuity or other similar remuneration shall be deemed to arise in a Contracting State insofar as the contributions or payments associated with that pension or annuity or other similar remuneration, or the entitlements received from them, qualified for relief from tax in that State. The transfer of a pension or an annuity or other similar remuneration from a pension fund or an insurance company in a Contracting State to a pension fund or insurance company in another State shall not restrict in any way the taxing rights of the first-mentioned State under this Article.

4 The term “annuity” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.

5 The provisions of this Article shall also apply in case a lump sum payment is paid in lieu of a pension, an annuity or other similar remuneration.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Democratische Volksrepubliek Algerije tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen en het voorkomen van het ontduiken en ontwijken van belasting
Soort
Verdrag
Geldend vanaf
31-07-2020
BWB-id
BWBV0006739
Versie
2020-07-31_0

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