BWBV0001303
Geldig vanaf 27-08-1998
Artikel 20
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Russische Federatie 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. Payments received by a student, an apprentice, a researcher, a teacher or a professor who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training, researching and teaching, and assigned for the purpose of their maintenance and education shall not be taxed in that first-mentioned State provided that such payments arise from sources in the other State.
2. With respect to students paragraph 1 shall apply for a maximum period of five years. With respect to apprentices, researchers, teachers and professors paragraph 1 shall apply for a maximum period of two years.
2. With respect to students paragraph 1 shall apply for a maximum period of five years. With respect to apprentices, researchers, teachers and professors paragraph 1 shall apply for a maximum period of two years.
- Citeren als
- Art. 20
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001303
- Officiële bron
- wetten.overheid.nl