Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 19 Students
Geldend
Geldend vanaf 29-12-2011
- Bronpublicatie:
25-08-2010, Trb. 2010, 249 (uitgifte: 30-09-2010, kamerstukken/regelingnummer: -)
- Inwerkingtreding
29-12-2011
- Bronpublicatie inwerkingtreding:
23-12-2011, Trb. 2011, 271 (uitgifte: 23-12-2011, kamerstukken/regelingnummer: -)
- Vakgebied(en)
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 Contracting 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 the first-mentioned Contracting State, provided that such payments are made to him from outside that first-mentioned Contracting State. The exemption provided by this Article shall apply to a business apprentice only for a period not exceeding one year from the date he first begins his training in the first-mentioned Contracting State.