BWBV0001380
Geldig vanaf 21-04-1999
Artikel 17
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Macedonische Regering 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. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
3. Notwithstanding the provisions of paragraphs 1 and 2, income derived by entertainers or sportsmen as mentioned in paragraph 1 who are residents of a Contracting State from the activities exercised in the other Contracting State within the framework of cultural or sport exchange programs agreed upon by the Governments of both Contracting States shall be taxable only in the first-mentioned State.
2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
3. Notwithstanding the provisions of paragraphs 1 and 2, income derived by entertainers or sportsmen as mentioned in paragraph 1 who are residents of a Contracting State from the activities exercised in the other Contracting State within the framework of cultural or sport exchange programs agreed upon by the Governments of both Contracting States shall be taxable only in the first-mentioned State.
- Citeren als
- Art. 17
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001380
- Officiële bron
- wetten.overheid.nl