Convention between the Kingdom of the Netherlands and the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect of taxes on income:artikel 20

Convention between the Kingdom of the Netherlands and the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect of taxes on income

Article 20 Professors and teachers

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.

Payments which a professor or teacher who is a resident of a Contracting State and who is temporarily present in the other Contracting State for the purpose of teaching or scientific research for a maximum period of two years in a university, college or other establisment for teaching or scientific research in that other State, receives for such teaching or research, shall not be taxed in the last-mentioned State provided that the payments are received from the first-mentioned State or from a person who is a resident of the first-mentioned State.

2.

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.

Deze functie is alleen te gebruiken als je bent ingelogd.