BWBV0001257
Geldig vanaf 20-12-1997
Artikel 19
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Finland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
1. a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State, or a political subdivision or a statutory body or a local authority thereof, to an individual in respect of services rendered to that State or subdivision or body or authority shall be taxable only in that State.
b) However, such salaries, wages and other similar remuneration shall be taxable only in the Contracting State of which the individual is a resident if the services are rendered in that State and the individual: (i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the services.
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the services.
2. a) Any pension paid by, or out of funds created by, a Contracting State, or a political subdivision or a statutory body or a local authority thereof to an individual in respect of services rendered, to that State or subdivision or body or authority shall be taxable only in that State.
b) However, such pension shall be taxable only in the Contracting State of which the individual is a resident if he is a national of that State.
3. The provisions of Articles 15, 16 and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State, or a political subdivision or a statutory body or a local authority thereof.
b) However, such salaries, wages and other similar remuneration shall be taxable only in the Contracting State of which the individual is a resident if the services are rendered in that State and the individual: (i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the services.
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the services.
2. a) Any pension paid by, or out of funds created by, a Contracting State, or a political subdivision or a statutory body or a local authority thereof to an individual in respect of services rendered, to that State or subdivision or body or authority shall be taxable only in that State.
b) However, such pension shall be taxable only in the Contracting State of which the individual is a resident if he is a national of that State.
3. The provisions of Articles 15, 16 and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State, or a political subdivision or a statutory body or a local authority thereof.
- Citeren als
- Art. 19
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001257
- Officiële bron
- wetten.overheid.nl