BWBV0001423
Geldig vanaf 11-08-2000
Artikel 21
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Portugal 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
A person who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is temporarily present in the first-mentioned State solely:
a) as a student at a university, college or school, or
b) as a commercial or technical apprentice for the purpose of training to be communicated by the competent authority of the Contracting State of which he is, or was, a resident, or
c) as a recipient of a grant, allowance or award for the primary purpose of study or research from a religious, charitable, scientific or educational organisation;
shall not be taxed in that other State in respect of remittances received for the purpose of his maintenance, education or training or in respect of a scholarship grant. The same apply to any amount representing remuneration for services rendered in that other State, provided that such services are in connection with his studies or training or are necessary for the purpose of his maintenance, and the amount of this remuneration does not exceed 5.000 Euro.
a) as a student at a university, college or school, or
b) as a commercial or technical apprentice for the purpose of training to be communicated by the competent authority of the Contracting State of which he is, or was, a resident, or
c) as a recipient of a grant, allowance or award for the primary purpose of study or research from a religious, charitable, scientific or educational organisation;
shall not be taxed in that other State in respect of remittances received for the purpose of his maintenance, education or training or in respect of a scholarship grant. The same apply to any amount representing remuneration for services rendered in that other State, provided that such services are in connection with his studies or training or are necessary for the purpose of his maintenance, and the amount of this remuneration does not exceed 5.000 Euro.
- Citeren als
- Art. 21
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001423
- Officiële bron
- wetten.overheid.nl