BWBV0002481
Geldig vanaf 09-12-1992
Artikel 21
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. An individual who is a resident of one of the States immediately before making a visit to the other State and is temporarily present in the other State solely as a student at a recognised university, college, school or other similar recognised educational institution in that other State or as a business or technical apprentice therein, shall be exempt from tax in that other State on:
a) all remittances from abroad for the purposes of his maintenance, education or training; and
b) any remuneration not exceeding U.S. S2000 for personal services rendered in that other State with a view to supplementing the resources available to him for such purposes.
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 is a resident of one of the States immediately before making a visit to the other State and is temporarily present in the other State for a period not exceeding three years for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either State or from a scientific educational, religious or charitable organization or under a technical assistance programme entered into by the Government of either State shall be exempt from tax in that other State on:
a) the amount of such grant, allowance or award;
b) all remittances from abroad for the purposes of his maintenance, education or training.
a) all remittances from abroad for the purposes of his maintenance, education or training; and
b) any remuneration not exceeding U.S. S2000 for personal services rendered in that other State with a view to supplementing the resources available to him for such purposes.
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 is a resident of one of the States immediately before making a visit to the other State and is temporarily present in the other State for a period not exceeding three years for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either State or from a scientific educational, religious or charitable organization or under a technical assistance programme entered into by the Government of either State shall be exempt from tax in that other State on:
a) the amount of such grant, allowance or award;
b) all remittances from abroad for the purposes of his maintenance, education or training.
- Citeren als
- Art. 21
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002481
- Officiële bron
- wetten.overheid.nl