Einde inhoudsopgave
Agreement on the status of the North Atlantic Treaty Organisation, national representatives and international staff
Article 19
Geldend
Geldend vanaf 18-05-1954
- Bronpublicatie:
20-09-1951, Trb. 1951, 139 (uitgifte: 20-11-1951, kamerstukken/regelingnummer: -)
- Inwerkingtreding
18-05-1954
- Bronpublicatie inwerkingtreding:
08-07-1954, Trb. 1954, 82 (uitgifte: 01-01-1954, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / Algemeen
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal publiekrecht / Bijzondere onderwerpen
Officials of the Organisation agreed under Article 17 shall be exempt from taxation on the salaries and emoluments paid to them by the Organisation in their capacity as such officials. Any Member State may, however, conclude an arrangement with the Council acting on behalf of the Organisation whereby such Member State will employ and assign to the Organisation all of its nationals (except, if such Member State so desires, any not ordinarily resident within its territory) who are to serve on the international staff of the Organisation and pay the salaries and emoluments of such persons from its own funds at a scale fixed by it. The salaries and emoluments so paid may be taxed by such Member State but shall be exempt from taxation by any other Member State. If such an arrangement is entered into by any Memebr[lees: Member] State and is subsequently modified or terminated, Member States shall no longer be bound under the first sentence of this Article to exempt from taxation the salaries and emoluments paid to their nationals.