BWBV0001145
Geldig vanaf 29-01-1995
Artikel 20
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Letland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belasting naar het inkomen en naar het vermogen; Letland, 14-03-1994
1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempted from taxation in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose.
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.
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.
- Citeren als
- Art. 20
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001145
- Officiële bron
- wetten.overheid.nl