BWBV0001578
Geldig vanaf 18-03-2003
Artikel 20
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Polen tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
1. Payments which a professor or teacher who is a resident of a Contracting State and who is present in the other Contracting State for the purpose of teaching or scientific research in a university, college or other establishment for teaching or scientific research in that other State for a maximum of two years from the date of his first visit for that purpose, receives for such teaching or research, shall be taxable only in the first-mentioned State.
2. This Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
2. This Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
- Citeren als
- Art. 20
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001578
- Officiële bron
- wetten.overheid.nl