BWBV0002275
Geldig vanaf 17-12-1990
Artikel 14
Verdrag tussen het Koninkrijk der Nederlanden met betrekking tot de Nederlandse Antillen en het Koninkrijk Noorwegen tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may be taxed in the other Contracting State:
a) the individual is present in the other State for a period or periods exceeding in the aggregate 183 days in any period of twelve months; or
b) the individual has a fixed base regularly available to him in that other State for the purpose of performing his activities; but only so much thereof as is attributable to services performed in that other State.
2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
a) the individual is present in the other State for a period or periods exceeding in the aggregate 183 days in any period of twelve months; or
b) the individual has a fixed base regularly available to him in that other State for the purpose of performing his activities; but only so much thereof as is attributable to services performed in that other State.
2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
- Citeren als
- Art. 14
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002275
- Officiële bron
- wetten.overheid.nl