BWBV0001195
Geldig vanaf 25-10-1995
Artikel 14
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Socialistische Republiek Vietnam tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.
2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
- Citeren als
- Art. 14
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001195
- Officiële bron
- wetten.overheid.nl