BWBV0001263
Geldig vanaf 02-05-1997
Artikel XIII
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Kazachstan 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
As long as Kazakhstan cannot under its national legislation exercise the taxation right provided for under paragraph 1 of Article 18, the provisions of this paragraph shall, for the time being, not be operative concerning pensions received by a resident of Kazakhstan in connection with an employment formerly exercised in the Netherlands. With respect to such pensions the provisions of the Netherlands national legislation will continue to apply. As soon as the competent authority of Kazakhstan informs the competent authority of the Netherlands that Kazakhstan can exercise under its national legislation the taxation right provided for under paragraph 1, this protocol provision will cease to apply.
- Citeren als
- Art. XIII
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001263
- Officiële bron
- wetten.overheid.nl