Einde inhoudsopgave
Agreement between the Taipei Representative Office in the Netherlands and the Netherlands Trade and Investment Office in Taipei for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 21 Professors and Researches
Geldend
Geldend vanaf 08-06-2001. Let op: treedt met terugwerkende kracht in werking vanaf 16-05-2001
- Bronpublicatie:
27-02-2001, Stb. 2001, 213 (uitgifte: 10-05-2001, kamerstukken/regelingnummer: -)
- Inwerkingtreding
08-06-2001, terugwerkend tot: 16-05-2001
- Bronpublicatie inwerkingtreding:
21-05-2001, Stb. 2001, 256 (uitgifte: 01-01-2001, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
1.
An individual who visits a territory for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that territory and who is a resident of the other territory, shall be exempted from taxation in the first-mentioned territory on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose.
2.
The provisions of paragraph 1 of 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.