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 18 Government Service

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 18 Government Service

Geldend

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

1

a)

Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision, a local authority or thereof to an individual in respect of services rendered to that State or subdivision, authority may be taxed in that State.

b)

However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:

(i)

is a national of that State; or

(ii)

did not become a resident of that State solely for the purpose of rendering the services.

2

a)

Notwithstanding the provisions of paragraph 1 any pension and other similar remuneration paid by, or out of funds created by, a Contracting State or a political subdivision, a local authority thereof to an individual in respect of services rendered to that State or subdivision, authority or government may be taxed in that State.

b)

However, such pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.

3.

The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages, pensions and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision, a local authority thereof.

Deze functie is alleen te gebruiken als je bent ingelogd.