Convention between the Kingdom of the Netherlands and the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect of taxes on income:Article 18 Pensions

Convention between the Kingdom of the Netherlands and the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect of taxes on income

Article 18 Pensions

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.

Subject to the provisions of paragraph 2 of Article 19, any pension or other similar remuneration in consideration of past employment not exceeding an amount equivalent to U.S. $ 5000 in a calendar year and any annuity or alimony paid to a resident of a Contracting State shall be taxable only in that State. The amount of such remuneration which exceeds the above-mentioned limit may also be taxed in the other Contracting State, if it is derived from that State.

2.

The term ‘annuity’ means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

3.

Any payment made under the provisions of a social security system of a Contracting State to a resident of the other Contracting State shall be taxable only in the first-mentioned State.

Deze functie is alleen te gebruiken als je bent ingelogd.