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 19 Public Service
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.
Salaries, wages and other similar remuneration, other than a pension, paid by a governing authority of a territory or a subdivision of that territory or a local authority of that territory to an individual in respect of services rendered to that territory or subdivision or authority shall be taxable only in that territory. However, such salaries, wages and other similar remuneration shall be taxable only in the other territory if the services are rendered in that other territory and the individual is a resident of that other territory who:
- a)
is a citizen or national in that territory; or
- b)
did not become a resident of that territory solely for the purpose of rendering the services.
2.
Any pension paid by, or out of funds created by, a governing authority of a territory or by a local authority of that territory to an individual in respect of services rendered to that territory or subdivision or authority shall be taxable only in that territory. However, such pension shall be taxable only in the other territory if the individual is a resident of, and a citizen or national of, that territory.
3.
The provisions of Article 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 governing authority of a territory or a subdivision of that territory or by a local authority of that territory.