BWBV0001502
Geldig vanaf 23-04-2002
Artikel 21
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Staat Koeweit tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Payments which a student or business apprentice 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 receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
2. In respect of grants, scholarships and remuneration from employment in a Contracting State not covered by paragraph 1, a student or business apprentice described in paragraph 1 shall, in the case he is a resident of that State, be entitled during such education or training to the same exemptions, relief's or reductions in respect of taxes available to residents of that Contracting State.
2. In respect of grants, scholarships and remuneration from employment in a Contracting State not covered by paragraph 1, a student or business apprentice described in paragraph 1 shall, in the case he is a resident of that State, be entitled during such education or training to the same exemptions, relief's or reductions in respect of taxes available to residents of that Contracting State.
- Citeren als
- Art. 21
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001502
- Officiële bron
- wetten.overheid.nl