Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of Ghana for the Elimination of Double Taxation with respect to Taxes on Income and on Capital Gains and the Prevention of Tax Evasion and Avoidance
Article 21 Students
Geldend
Geldend vanaf 12-11-2008
- Bronpublicatie:
10-03-2008, Trb. 2008, 109 (uitgifte: 23-05-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
12-11-2008
- Bronpublicatie inwerkingtreding:
27-11-2008, Trb. 2008, 217 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
2.
In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student or business apprentice referred to in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the Contracting State which he is visiting.