Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital
Article 14 Independent personal services
Geldend
Geldend vanaf 06-02-1983
- Bronpublicatie:
22-02-1982, Trb. 1982, 41 (uitgifte: 14-04-1982, kamerstukken/regelingnummer: -)
- Inwerkingtreding
06-02-1983
- Bronpublicatie inwerkingtreding:
01-02-1983, Trb. 1983, 23 (uitgifte: 01-01-1983, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
Income derived by an individual who is a resident of one of the States in respect of his professional services or other independent activities of a similar character may be taxed in that State. Except as provided in paragraph 2 of this Article, such income shall be exempt from tax in the other State.
2.
Income derived by an individual who is a resident of one of the States in respect of his professional services or other independent activities of a similar character in the other State may be taxed in that other State, if the individual maintains a fixed base in that other State for a period or periods aggregating 183 days or more in the calendar year, and the income is attributable to such fixed base.
3.
The term ‘professional services’ includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.