BWBV0002481
Geldig vanaf 09-12-1992
Artikel 19
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. a) Remuneration, other than a pension, paid by one of the States or a political sub-division or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority may be taxed in that State.
b) However, such remuneration shall be taxable only in the other State if the services are rendered in that State and the individual is a resident of that State who: 1. is a national of that State; or
2. did not become a resident of that State solely for the purpose of rendering the services.
1. is a national of that State; or
2. did not become a resident of that State solely for the purpose of rendering the services.
2. Any pension paid by, or out of funds created by, one of the States or a political sub-division or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority and any payment to an individual under the social security system of one of the States may be taxed in that State.
3. The provisions of Articles 15 and 16 shall apply to remuneration in respect of services rendered in connection with a business carried on by one of the States or a political subdivision or a local authority thereof for the purpose of profits.
b) However, such remuneration shall be taxable only in the other State if the services are rendered in that State and the individual is a resident of that State who: 1. is a national of that State; or
2. did not become a resident of that State solely for the purpose of rendering the services.
1. is a national of that State; or
2. did not become a resident of that State solely for the purpose of rendering the services.
2. Any pension paid by, or out of funds created by, one of the States or a political sub-division or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority and any payment to an individual under the social security system of one of the States may be taxed in that State.
3. The provisions of Articles 15 and 16 shall apply to remuneration in respect of services rendered in connection with a business carried on by one of the States or a political subdivision or a local authority thereof for the purpose of profits.
- Citeren als
- Art. 19
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002481
- Officiële bron
- wetten.overheid.nl