Einde inhoudsopgave
OESO-modelverdrag 1992
Article 19 Government service
Geldend
Geldend vanaf 15-07-2005
- Bronpublicatie:
15-07-2005, Internet 2005, www.oecd.org (uitgifte: 15-07-2005, kamerstukken/regelingnummer: -)
- Inwerkingtreding
15-07-2005
- Bronpublicatie inwerkingtreding:
15-07-2005, Internet 2005, www.oecd.org (uitgifte: 15-07-2005, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / Belastingverdragen
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 shall be taxable only 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 shall be taxable only 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 15, 16, 17, and 18 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.