BWBV0001145
Geldig vanaf 29-01-1995
Artikel I
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
It is understood that for the purposes of this Convention a Contracting State, its political subdivisions or local authorities thereof, an instrumentality of that State, political subdivision or authority as well as a pension fund or charitable organisation recognized as such in a Contracting State and of which the income is generally exempt from tax in that State, shall be regarded as resident of that State. As recognized pension fund shall be regarded, in the case of Latvia, any pension fund established under the laws of Latvia and in the case of the Netherlands, any pension fund recognized and controlled according to statutory provisions.
- Citeren als
- Art. I
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001145
- Officiële bron
- wetten.overheid.nl