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Article 16 Verdrag tussen het Koninkrijk der Nederlanden en Ierland tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en vermogenswinsten en het voorkomen van het ontduiken en ontwijken van belasting

TAXATION OF INCOME AND CAPITAL GAINS

1 Notwithstanding the provisions of Article 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State.

2 Where income in respect of personal activities exercised by an entertainer or a sportsperson acting as such accrues not to the entertainer or sportsperson but to another person, that income may, notwithstanding the provisions of Article 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.

3 The provisions of paragraphs 1 and 2 shall not apply to income derived by a resident of a Contracting State from activities exercised in the other Contracting State, if the visit to that other State is wholly or mainly supported by public funds of one or both of the Contracting States or political subdivisions or local authorities thereof, or takes place under a cultural agreement or arrangement between the Governments of the Contracting States. In such case, the income shall be taxable only in the Contracting State of which the entertainer or sportsperson is a resident.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en Ierland tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en vermogenswinsten en het voorkomen van het ontduiken en ontwijken van belasting
Soort
Verdrag
Geldend vanaf
29-02-2020
BWB-id
BWBV0006817
Versie
2020-02-29_0

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