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Article 17 Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Irak tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontgaan en ontwijken van belasting

TAXATION OF INCOME

1

a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority may be taxed in that State;

b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:

(i) is a national of that State; or

(ii) did not become a resident of that State solely for the purpose of rendering the services.

2

a) Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority may be taxed in that State.

b) However, such pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.

3 The provisions of Articles 14, 15 and 16, shall apply to salaries, wages, pensions and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Irak tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontgaan en ontwijken van belasting
Soort
Verdrag
Geldend vanaf
01-07-2019
BWB-id
BWBV0006823
Versie
2019-07-01_0

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