Convention between the Kingdom of the Netherlands and the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income:artikel 17

Convention between the Kingdom of the Netherlands and the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Article 17 Pensions, Annuities and Social Security Payments

Geldend

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

1.

Subject to the provisions of paragraph 2 of Article 18 pensions and other similar remuneration, including annuities and any lump-sum payments, derived from a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first-mentioned State.

2.

Pensions paid and other payments made under the provisions of a social security system of a Contracting State to a resident of the other Contracting State, may be taxed in the first-mentioned State.

3.

Whether and to what extent a pension or similar remuneration falls under this Article or under Article 18, is determined by the nature of the past employment or profession, as private or governmental, during which the entitlement to that part of the pension or similar remuneration was built up.

Deze functie is alleen te gebruiken als je bent ingelogd.