Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 20 Students
Geldend
Geldend vanaf 02-06-2010
- Bronpublicatie:
08-05-2007, Trb. 2007, 107 (uitgifte: 02-07-2007, kamerstukken/regelingnummer: -)
- Inwerkingtreding
02-06-2010
- Bronpublicatie inwerkingtreding:
15-06-2010, Trb. 2010, 178 (uitgifte: 15-06-2010, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.