Einde inhoudsopgave
Convention between The Kingdom of The Netherlands and The Republic of Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Article 19 Government service
Geldend
Geldend vanaf 18-12-2009
- Bronpublicatie:
22-09-2008, Trb. 2008, 202 (uitgifte: 31-10-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
18-12-2009
- Bronpublicatie inwerkingtreding:
05-02-2010, Trb. 2010, 44 (uitgifte: 05-02-2010, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1
a)
Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political or administrative-territorial subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority may be taxed in that State.
b)
However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
- (i)
is a national of that State; or
- (ii)
did not become a resident of that State solely for the purpose of rendering the services.
2
a)
Any pension paid by, or out of funds created by, a Contracting State or a political or administrative-territorial subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority may be taxed in that State.
b)
However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3.
The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration and to pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political or administrative-territorial subdivision or a local authority thereof.