BWBV0001619
Geldig vanaf 31-12-2003
Artikel 23
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. Items of income of a resident of one of the two States, wherever arising, not dealt with in the foregoing Articles of this Agreement, and other than income in the form of lotteries and prizes, shall be taxable only in that State.
2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of one of the two States, carries on business in the other State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of one of the two States, carries on business in the other State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
- Citeren als
- Art. 23
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001619
- Officiële bron
- wetten.overheid.nl