BWBV0001126
Geldig vanaf 08-06-1994
Artikel 21
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. An individual who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely as a student at a recognised university, college, school or other similar recognised educational institution in the first-mentioned State or as a business or technical apprentice therein, for a period not exceeding five years from the date of his first arrival in the first-mentioned State in connection with that visit, shall be exempt from tax in that first-mentioned State on:
a) all remittances from abroad for the purposes of his maintenance education or training, and
b) any remuneration for personal services rendered in the first mentioned State with a view to supplementing the resources available to him for such purposes but not exceeding 6000 Netherlands guilders or its equivalent in Bangladesh currency for any fiscal year.
2. An individual who was a resident of a Contracting State immediately before visiting the other Contracting State and is, for a period, which in no case shall exceed five years, present in that other State solely for the purpose of study research or training as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of a Contracting State shall, from the date of his first arrival in that other State in connection with that visit, be exempt from tax in that other State:
a) on the amount of such grant, allowance or award; and
b) on all remittances from abroad for the purposes of his maintenance, education or training.
a) all remittances from abroad for the purposes of his maintenance education or training, and
b) any remuneration for personal services rendered in the first mentioned State with a view to supplementing the resources available to him for such purposes but not exceeding 6000 Netherlands guilders or its equivalent in Bangladesh currency for any fiscal year.
2. An individual who was a resident of a Contracting State immediately before visiting the other Contracting State and is, for a period, which in no case shall exceed five years, present in that other State solely for the purpose of study research or training as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of a Contracting State shall, from the date of his first arrival in that other State in connection with that visit, be exempt from tax in that other State:
a) on the amount of such grant, allowance or award; and
b) on all remittances from abroad for the purposes of his maintenance, education or training.
- Citeren als
- Art. 21
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001126
- Officiële bron
- wetten.overheid.nl