Einde inhoudsopgave
United Nations Model Double Taxation Convention between Developed and Developing Countries 2011
Article 20 Students
Geldend
Geldend vanaf 15-03-2011
- Bronpublicatie:
15-03-2011, Internet 2011, www.un.org (uitgifte: 15-03-2011, kamerstukken/regelingnummer: -)
- Inwerkingtreding
15-03-2011
- Bronpublicatie inwerkingtreding:
15-03-2011, Internet 2011, www.un.org (uitgifte: 15-03-2011, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / Belastingverdragen
Payments which a student or business trainee or 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.