BWBV0002194
Geldig vanaf 11-05-1994
Artikel 21
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. Payments which a student or business apprentice who is or was immediately before visiting one of the States a resident of the other State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
2. Income not exceeding in any taxable year an amount of 7 000 guilders or its equivalent in Bulgarian currency, derived by a student who is or was immediately before visiting one of the States a resident of the other State and who is present in the first-mentioned State solely for the purpose of his education, in respect of activities exercised in the first-mentioned State, shall not be taxed in the first-mentioned State for a period not exceeding four consecutive years from the date of arrival of such a student in that State.
3. Income not exceeding in any taxable year an amount of 2000 guilders or its equivalent in Bulgarian currency, derived by a business apprentice who is or was immediately before visiting one of the States a resident of the other State and who is present in the first-mentioned State solely for the purpose of his training, in respect of activities exercised in the first-mentioned State, shall not be taxed in the first-mentioned State, provided that such activities are in connection with the training of such a business apprentice or are incidental thereto, and the duration of such activities does not exceed an aggregate of 183 days in any taxable year.
2. Income not exceeding in any taxable year an amount of 7 000 guilders or its equivalent in Bulgarian currency, derived by a student who is or was immediately before visiting one of the States a resident of the other State and who is present in the first-mentioned State solely for the purpose of his education, in respect of activities exercised in the first-mentioned State, shall not be taxed in the first-mentioned State for a period not exceeding four consecutive years from the date of arrival of such a student in that State.
3. Income not exceeding in any taxable year an amount of 2000 guilders or its equivalent in Bulgarian currency, derived by a business apprentice who is or was immediately before visiting one of the States a resident of the other State and who is present in the first-mentioned State solely for the purpose of his training, in respect of activities exercised in the first-mentioned State, shall not be taxed in the first-mentioned State, provided that such activities are in connection with the training of such a business apprentice or are incidental thereto, and the duration of such activities does not exceed an aggregate of 183 days in any taxable year.
- Citeren als
- Art. 21
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002194
- Officiële bron
- wetten.overheid.nl