BWBV0001766
Geldig vanaf 31-12-2005
Artikel III
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Slovenië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. It is understood that the term “resident of a Contracting State” also includes a pension fund that is recognized and controlled according to the statutory provisions of a Contracting State and the income of which is generally exempt from tax in that State.
2. 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. 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.
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