Agreement between the Parties to the North Atlantic Treaty regarding the status of their forces
Article X
Geldend
Geldend vanaf 23-08-1953
- Bronpublicatie:
19-06-1951, Trb. 1951, 114 (uitgifte: 13-09-1951, kamerstukken/regelingnummer: -)
- Inwerkingtreding
23-08-1953
- Bronpublicatie inwerkingtreding:
08-07-1954, Trb. 1954, 81 (uitgifte: 01-01-1954, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal publiekrecht / Bijzondere onderwerpen
1.
Where the legal incidence of any form of taxation in the receiving State depends upon residence or domicile, periods during which a member of a force or civilian component is in the territory of that State by reason solely of his being a member of such force or civilian component shall not be considered as periods of residence therein, or as creating a change of residence or domicile, for the purposes of such taxation. Members of a force or civilian component shall be exempt from taxation in the receiving State on the salary and emoluments paid to them as such members by the sending State or on any tangible movable property the presence of which in the receiving State is due solely to their temporary presence there.
2.
Nothing in this Article shall prevent taxation of a member of a force or civilian component with respect to any profitable enterprise, other than his employment as such member, in which he may engage in the receiving State, and, except as regards his salary and emoluments and the tangible movable property referred to in paragraph 1, nothing in this Article shall prevent taxation to which, even if regarded as having his residence or domicile outside the territory of the receiving State, such a member is liable under the law of that State.
3.
Nothing in this Article shall apply to ‘duty’ as defined in paragraph 12 of Article XI.
4.
For the purposes of this Article the term ‘member of a force’ shall not include any person who is a national of the receiving State.