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 27 Diplomatic agents and consular officers
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.
Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
2.
For the purposes of the Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is subjected therein to the same obligations in respect of taxes on income or on capital as are residents of that State.
3.
International organisations, organs and officials thereof and members of a diplomatic or consular mission of a third State, being present in one of the States, are not entitled, in the other State, to the reductions or exemptions from tax provided for in Articles 10, 11 and 12 in respect of the items of income dealt with in these Articles and arising in that other State, if such items of income are not subject to a tax on income in the first-mentioned State.