Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and Barbados for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 29 Members of diplomatic missions and consular posts
Geldend
Geldend vanaf 12-07-2007
- Bronpublicatie:
28-11-2006, Trb. 2006, 269 (uitgifte: 21-12-2006, kamerstukken/regelingnummer: -)
- Inwerkingtreding
12-07-2007
- Bronpublicatie inwerkingtreding:
05-07-2007, Trb. 2007, 118 (uitgifte: 01-01-2007, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
2.
An individual who is a member of a diplomatic mission or consular post of a Contracting State in the other Contracting State or in a third State and who is a national of the sending State shall be deemed to be a resident of the sending State if he is subjected therein to the same obligations in respect of taxes on income as are residents of that State.
3.
The Convention shall not apply to international organisations, organs and officials thereof and members of a diplomatic mission or consular post of a third State, being present in a Contracting State, if they are not subjected therein to the same obligations in respect of taxes on income as are residents of that State.