BWBV0001126
Geldig vanaf 08-06-1994
Artikel 18
Verdrag tussen het Koninkrijk der Nederlanden en de Volksrepubliek Bangladesh tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Subject to the provisions of paragraph 2 of Article 19, any pension and other similar remuneration in consideration of past employment and any annuity paid to a resident of a Contracting State shall be taxable only in that State.
2. However, where such pension, remuneration or annuity is not of a periodical nature, it may be taxed in that other State.
3. Pensions and other payments paid to an individual under the social security scheme of a Contracting State, may be taxed in that State.
4. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
2. However, where such pension, remuneration or annuity is not of a periodical nature, it may be taxed in that other State.
3. Pensions and other payments paid to an individual under the social security scheme of a Contracting State, may be taxed in that State.
4. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
- Citeren als
- Art. 18
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001126
- Officiële bron
- wetten.overheid.nl