OESO-modelverdrag 1992
Einde inhoudsopgave
OESO-modelverdrag 1992:Article 20 Students
OESO-modelverdrag 1992
Article 20 Students
Geldend
Documentgegevens:
Geldend vanaf 23-07-1992
- Bronpublicatie:
23-07-1992, Internet 1992, www.oecd.org (uitgifte: 23-07-1992, kamerstukken/regelingnummer: -)
- Inwerkingtreding
23-07-1992
- Bronpublicatie inwerkingtreding:
23-07-1992, Internet 1992, www.oecd.org (uitgifte: 23-07-1992, 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 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.
Deze functie is alleen te gebruiken als je bent ingelogd.