Einde inhoudsopgave
Convention between the Government of the Kingdom of the Netherlands and the Government of the Republic of Slovenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 19 Professors and researchers
Geldend
Geldend vanaf 31-12-2005
- Bronpublicatie:
30-06-2004, Trb. 2004, 252 (uitgifte: 14-10-2004, kamerstukken/regelingnummer: -)
- Inwerkingtreding
31-12-2005
- Bronpublicatie inwerkingtreding:
23-12-2005, Trb. 2005, 335 (uitgifte: 01-01-2005, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
A resident of the Contracting State who, at the invitation of a university, college, school or other similar institution, situated in the other Contracting State and recognised by the Government of that other Contracting State, is temporarily present in that other Contracting State solely for the purpose of teaching, or engaging in research, or both, at the educational institution shall, for a period not exceeding two years in that other Contracting State, be exempt from tax in that other Contracting State on his remuneration for such teaching or research.
2.
No exemption shall be granted under paragraph 1 with respect to any remuneration for research if such research is undertaken not in the public interest but for the private benefit of a specific person or persons.