BWBV0002481
Geldig vanaf 09-12-1992
Artikel 18
Overeenkomst tussen het Koninkrijk der Nederlanden en de Federale Republiek Nigeria tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar vermogenswinsten
1. Subject to the provisions of paragraph 2 of Article 19:
a) pensions and other similar remuneration, whether or not of a periodical nature, which are paid by an enterprise of one of the States to a resident of the other State in consideration of an employment formerly exercised in the service of that enterprise, may be taxed in the first-mentioned State;
b) all other 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. Annuities arising in one of the States and paid to a resident of the other State, may be taxed in the first-mentioned State.
3. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
a) pensions and other similar remuneration, whether or not of a periodical nature, which are paid by an enterprise of one of the States to a resident of the other State in consideration of an employment formerly exercised in the service of that enterprise, may be taxed in the first-mentioned State;
b) all other 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. Annuities arising in one of the States and paid to a resident of the other State, may be taxed in the first-mentioned State.
3. The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
- Citeren als
- Art. 18
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002481
- Officiële bron
- wetten.overheid.nl