BWBV0002531
Geldig vanaf 21-04-1991
Artikel 18
Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek Zimbabwe 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, pensions and other similar remuneration, whether or not of a periodical nature, arising in one of the States and paid to a resident of the other State in consideration of past employment or services may be taxed in the first-mentioned State, and any annuity arising in that State and paid to a resident of the other State may be taxed in the first-mentioned State.
2. Any pension paid out under the provisions of a social security system of one of the States 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.
2. Any pension paid out under the provisions of a social security system of one of the States 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
- BWBV0002531
- Officiële bron
- wetten.overheid.nl