BWBV0001440
Geldig vanaf 01-06-2001
Artikel III
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Moldavië 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. An individual living aboard a ship without any real domicile in either of the Contracting States shall be deemed to be a resident of the Contracting State in which the ship has its home harbour.
2. It is understood that a pension fund recognized as such in a Contracting State and of which the income is generally exempt from tax in that State, shall be regarded as a resident of that State. As a recognized pension fund of a Contracting State shall be regarded any pension fund recognized and controlled according statutory provisions of that State.
2. It is understood that a pension fund recognized as such in a Contracting State and of which the income is generally exempt from tax in that State, shall be regarded as a resident of that State. As a recognized pension fund of a Contracting State shall be regarded any pension fund recognized and controlled according statutory provisions of that State.
- Citeren als
- Art. III
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001440
- Officiële bron
- wetten.overheid.nl