Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital
Article 18 Pensions
Geldend
Geldend vanaf 06-02-1983
- Bronpublicatie:
22-02-1982, Trb. 1982, 41 (uitgifte: 14-04-1982, kamerstukken/regelingnummer: -)
- Inwerkingtreding
06-02-1983
- Bronpublicatie inwerkingtreding:
01-02-1983, Trb. 1983, 23 (uitgifte: 01-01-1983, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
Pensions and other similar remuneration paid to an individual who is a resident of one of the States in consideration of past employment shall be taxable only in the State of which that individual is a resident.
2
a)
Notwithstanding the provisions of paragraph 1 of this Article pensions and other similar remuneration paid by one of the States or a political subdivision or a local authority out of the budget or special funds thereof to an individual may be taxed in that State;
b)
However, such pensions and remuneration shall be taxable only in the other State if the recipient is a national of and a resident of that other State.
3.
Notwithstanding the provisions of paragraph 2 of this Article, the provisions of paragraph 1 of this Article shall apply to pensions and other similar remuneration in respect of activities exercised in connection with a business carried on by one of the States or a political subdivision or a local authority thereof.
4.
Pensions and other similar payments paid to an individual under the public social security scheme of the Netherlands may be taxed in that State.