Einde inhoudsopgave
OESO-modelverdrag 1992
Article 21 Other income
Geldend
Geldend vanaf 29-04-2000
- Bronpublicatie:
29-04-2000, Internet 2000, www.oecd.org (uitgifte: 29-04-2000, kamerstukken/regelingnummer: -)
- Inwerkingtreding
29-04-2000
- Bronpublicatie inwerkingtreding:
29-04-2000, Internet 2000, www.oecd.org (uitgifte: 29-04-2000, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / Belastingverdragen
1.
Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
2.
The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.