Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 20 Professors and teachers
Geldend
Geldend vanaf 18-03-2003
- Bronpublicatie:
13-02-2002, Trb. 2002, 86 (uitgifte: 24-04-2002, kamerstukken/regelingnummer: -)
- Inwerkingtreding
18-03-2003
- Bronpublicatie inwerkingtreding:
21-03-2003, Trb. 2003, 39 (uitgifte: 21-03-2003, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
Payments which a professor or teacher who is a resident of a Contracting State and who is present in the other Contracting State for the purpose of teaching or scientific research in a university, college or other establishment for teaching or scientific research in that other State for a maximum of two years from the date of his first visit for that purpose, receives for such teaching or research, shall be taxable only in the first-mentioned State.
2.
This Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.