Einde inhoudsopgave
Agreement between the Taipei Representative Office in the Netherlands and the Netherlands Trade and Investment Office in Taipei for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 18 Pensions, Annuities and Social Security Payments
Geldend
Geldend vanaf 08-06-2001. Let op: treedt met terugwerkende kracht in werking vanaf 16-05-2001
- Bronpublicatie:
27-02-2001, Stb. 2001, 213 (uitgifte: 10-05-2001, kamerstukken/regelingnummer: -)
- Inwerkingtreding
08-06-2001, terugwerkend tot: 16-05-2001
- Bronpublicatie inwerkingtreding:
21-05-2001, Stb. 2001, 256 (uitgifte: 01-01-2001, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
1.
Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a territory in consideration of past employment and any annuity, shall be taxable only in that territory if the pensions and other similar remuneration and annuities as such are subject to the normal rate of income tax in that territory.
2.
However, where such remuneration is not of a periodical nature and it is paid in consideration of past employment in the other territory, or where instead of the right to annuities a lump sum is paid, this remuneration or this lump sum shall be taxable only in that other territory.
3.
Any pension and other payment paid out under the provisions of a social security system of a territory to a resident of the other territory shall be taxable only in the first-mentioned territory.
4.
The term ‘annuity’ means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.