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 19 Government service
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
a)
Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
b)
However, such 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 subdivision or a local authority thereof to any individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
b)
However, such pension shall be taxable only in the other Contracting State if the individual is a national of and a resident of that State.
3.
The provisions of Articles 15, 16 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 subdivision or a local authority thereof.