Einde inhoudsopgave
Convention between the Government of the Kingdom of the Netherlands and the Government of the Kingdom of Saudi Arabia for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income
Article 21 Teachers and researchers
Geldend
Geldend vanaf 01-12-2010
- Bronpublicatie:
13-10-2008, Trb. 2008, 214 (uitgifte: 17-12-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-12-2010
- Bronpublicatie inwerkingtreding:
23-12-2010, Trb. 2010, 329 (uitgifte: 23-12-2010, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
Remunerations which a teacher or researcher who is or was resident in a Contracting State immediately prior to being invited to the other Contracting State for the purpose of teaching or conducting research receives in respect of such activities shall not be taxed in that Contracting State for a period not exceeding two years.
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.