BWBV0002453
Geldig vanaf 24-01-1984
Artikel 21
Overeenkomst tussen het Koninkrijk der Nederlanden en de Democratische Socialistische Republiek Sri Lanka 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. An individual who immediately before visiting one of the States is a resident of the other State and is temporarily present in the first-mentioned State for the primary purpose of:
(a) studying at a recognised university, college or school in that first-mentioned State; or
(b) securing training as a business apprentice, shall be exempt from tax in the first-mentioned State in respect of: (i) all remittances from abroad for the purpose of his maintenance, education or training, and
(ii) any remuneration for personal services performed in the first-mentioned State in an amount that does not exceed 5.000 Netherlands guilders or its equivalent in Sri Lanka currency for any twelve month period.
(i) all remittances from abroad for the purpose of his maintenance, education or training, and
(ii) any remuneration for personal services performed in the first-mentioned State in an amount that does not exceed 5.000 Netherlands guilders or its equivalent in Sri Lanka currency for any twelve month period.
The benefits under this paragraph shall only extend for such period of time as may be reasonable or customarily required to effectuate the purpose of the visit.
2. An individual who immediately before visiting one of the States is a resident of the other State and is temporarily present in the first-mentioned State for a period not exceeding three years for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organization or under a technical assistance programme entered into by one of the two States, a political subdivision or a local authority thereof shall be exempt from tax in the first-mentioned State on:
(a) the amount of such grant, allowance or award; and
(b) any remuneration for personal services performed in the first-mentioned State provided such services are in connection with his study, research or training or are incidental thereto, in an amount that does not exceed 5.000 Netherlands guilders or its equivalent in Sri Lanka currency for any twelve month period.
3. An individual who immediately before visiting one of the States is a resident of the other State and is temporarily present in the first-mentioned State for a period not exceeding twelve months as an employee of, or under contract with the last-mentioned State, a political subdivision or a local authority thereof, or an enterprise of the last-mentioned State, for the purpose of acquiring technical, professional or business experience, shall be exempt from tax in the first-mentioned State on:
(a) all remittances from the last-mentioned State for the purpose of his maintenance, education or training, and
(b) any remuneration for personal services performed in the first-mentioned State, provided such services are in connection with his study or training or are incidental thereto, in an amount that does not exceed 15.000 Netherlands guilders or its equivalent in Sri Lanka currency.
However, the benefits under this paragraph shall not be granted if the technical, professional or business experience is acquired either from a company 50 per cent or more of the voting stock of which is owned by the enterprise having sent the employee or the person working under contract or from a company which owns 50 per cent or more of the voting stock of the enterprise having sent the employee or the person working under contract.
(a) studying at a recognised university, college or school in that first-mentioned State; or
(b) securing training as a business apprentice, shall be exempt from tax in the first-mentioned State in respect of: (i) all remittances from abroad for the purpose of his maintenance, education or training, and
(ii) any remuneration for personal services performed in the first-mentioned State in an amount that does not exceed 5.000 Netherlands guilders or its equivalent in Sri Lanka currency for any twelve month period.
(i) all remittances from abroad for the purpose of his maintenance, education or training, and
(ii) any remuneration for personal services performed in the first-mentioned State in an amount that does not exceed 5.000 Netherlands guilders or its equivalent in Sri Lanka currency for any twelve month period.
The benefits under this paragraph shall only extend for such period of time as may be reasonable or customarily required to effectuate the purpose of the visit.
2. An individual who immediately before visiting one of the States is a resident of the other State and is temporarily present in the first-mentioned State for a period not exceeding three years for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organization or under a technical assistance programme entered into by one of the two States, a political subdivision or a local authority thereof shall be exempt from tax in the first-mentioned State on:
(a) the amount of such grant, allowance or award; and
(b) any remuneration for personal services performed in the first-mentioned State provided such services are in connection with his study, research or training or are incidental thereto, in an amount that does not exceed 5.000 Netherlands guilders or its equivalent in Sri Lanka currency for any twelve month period.
3. An individual who immediately before visiting one of the States is a resident of the other State and is temporarily present in the first-mentioned State for a period not exceeding twelve months as an employee of, or under contract with the last-mentioned State, a political subdivision or a local authority thereof, or an enterprise of the last-mentioned State, for the purpose of acquiring technical, professional or business experience, shall be exempt from tax in the first-mentioned State on:
(a) all remittances from the last-mentioned State for the purpose of his maintenance, education or training, and
(b) any remuneration for personal services performed in the first-mentioned State, provided such services are in connection with his study or training or are incidental thereto, in an amount that does not exceed 15.000 Netherlands guilders or its equivalent in Sri Lanka currency.
However, the benefits under this paragraph shall not be granted if the technical, professional or business experience is acquired either from a company 50 per cent or more of the voting stock of which is owned by the enterprise having sent the employee or the person working under contract or from a company which owns 50 per cent or more of the voting stock of the enterprise having sent the employee or the person working under contract.
- Citeren als
- Art. 21
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002453
- Officiële bron
- wetten.overheid.nl