BWBV0001619
Geldig vanaf 31-12-2003
Artikel 20
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Indonesië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Remuneration, including pensions, paid by, or out of funds created by, one of the two States or a political subdivision or a local authority thereof to any individual in respect of services rendered to that State or subdivision or local authority thereof in the discharge of functions of a governmental nature may be taxed in that State.
2. Notwithstanding paragraph 1, the provisions of Articles 16, 17 or 19 shall apply to remuneration or pensions in respect of services rendered in connection with any trade or business carried on by one of the two States or a political subdivision or a local authority thereof.
3. Paragraph 1 shall not apply in so far as services are rendered to a State in the other State by an individual who is a resident and a national of that other State.
2. Notwithstanding paragraph 1, the provisions of Articles 16, 17 or 19 shall apply to remuneration or pensions in respect of services rendered in connection with any trade or business carried on by one of the two States or a political subdivision or a local authority thereof.
3. Paragraph 1 shall not apply in so far as services are rendered to a State in the other State by an individual who is a resident and a national of that other State.
- Citeren als
- Art. 20
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001619
- Officiële bron
- wetten.overheid.nl