Einde inhoudsopgave
Convention between the Government of the Kingdom of the Netherlands and the Government of the Kingdom of Bahrain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Artikel 19 Professors and teachers
Geldend
Geldend vanaf 24-12-2009
- Bronpublicatie:
16-04-2008, Trb. 2008, 119 (uitgifte: 16-06-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
24-12-2009
- Bronpublicatie inwerkingtreding:
13-01-2010, Trb. 2010, 12 (uitgifte: 13-01-2010, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
Payments which a professor or teacher who is a resident of a Contracting State and who is present in the other Contracting State for the purpose of teaching or scientific research for a maximum period of two years in a university, college or other establishment for teaching or scientific research in that other State, receives for such teaching or research, shall be taxable only in the first-mentioned State.
2.
This Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.