BWBV0002194
Geldig vanaf 11-05-1994
Artikel 18
Overeenkomst tussen het Koninkrijk der Nederlanden en de Volksrepubliek Bulgarije tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of one of the States in consideration of past employment shall be taxable only in that State.
2. However, where such remuneration is not of a periodical nature and it is paid in consideration of past employment in the other State, it may be taxed in that other State.
3. Any pension and other payment paid out under the provisions of a social security system of one of the States to a resident of the other State may be taxed in the first-mentioned State.
2. However, where such remuneration is not of a periodical nature and it is paid in consideration of past employment in the other State, it may be taxed in that other State.
3. Any pension and other payment paid out under the provisions of a social security system of one of the States to a resident of the other State may be taxed in the first-mentioned State.
- Citeren als
- Art. 18
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002194
- Officiële bron
- wetten.overheid.nl