Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Article 20 Professors, teachers and research scholars
Geldend
Geldend vanaf 21-01-1989
- Redactionele toelichting
De inwerkingtreding is gecorrigeerd via een rectificatie (Trb. 1989, 168).
- Bronpublicatie:
30-07-1988, Trb. 1988, 122 (uitgifte: 09-09-1988, kamerstukken/regelingnummer: -)
- Inwerkingtreding
21-01-1989
- Bronpublicatie inwerkingtreding:
16-01-1989, Trb. 1989, 4 (uitgifte: 01-01-1989, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
A professor or teacher who is or was a resident of one of the States immediately before visiting the other State for the purpose of teaching or engaging in research, or both, at a university, college, school or other approved institution in that other State shall be taxable only in the first-mentioned State on any remuneration for such teaching or research for a period not exceeding two years from the date of his arrival in that other State.
2.
This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.
3.
For the purposes of paragraph 1, ‘approved institution’ means an institution which has been approved in this regard by the competent authority of the State concerned.