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Article 16 Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Suriname 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

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, but the tax so charged shall not exceed 15% of the gross amount of the payment.

2 Notwithstanding the provisions of paragraph 1, income derived by a resident of a Contracting State as an entertainer or as a sportsperson as such exercised in the other Contracting State shall be taxable only in the first-mentioned State if the amount of the gross receipts derived by such entertainer or sportsperson for the taxable year concerned, including expenses reimbursed to him or borne on his behalf, from such activities does not exceed thirty thousand (30,000) United States dollars.

3 Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson but to another person, that income of that other person may, notwithstanding the provisions of Articles 7 and 14, be taxed in the State in which the activities of the entertainer or sportsperson are exercised, unless it is established that neither the entertainer or sportsperson nor persons related thereto participate directly or indirectly in the profits of that other person in any manner, including the receipts of deferred remuneration, bonuses, fees, dividends, partnership distributions, or other distributions.

Regeling
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Suriname 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
01-07-2024
BWB-id
BWBV0007067
Versie
2024-07-01_0

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