BWBV0002801
Geldig vanaf 02-02-1989
Artikel 15
Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Maleisië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, remuneration derived by an individual who is a resident of one of the States in respect of personal, including professional, services shall be taxable only in that State unless the services are performed in the other State. If the services are so performed, such remuneration as is derived in respect thereof may be taxed in that other State.
2. Notwithstanding in the provisions of paragraph 1, remuneration derived by an individual who is a resident of one of the States in respect of personal, including professional, services performed in the other State shall be taxable only in the first-mentioned State if:
(a) the recipient is present in that other State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned, and
(b) the remuneration is paid by, or on behalf of, a person who is not a resident of that other State, and
(c) the remuneration is not borne by a permanent establishment h the individual or his employer, as the case may be, has in that other State.
3. The term “professional services” includes independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
4. Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of one of the States may be taxed in that State.
2. Notwithstanding in the provisions of paragraph 1, remuneration derived by an individual who is a resident of one of the States in respect of personal, including professional, services performed in the other State shall be taxable only in the first-mentioned State if:
(a) the recipient is present in that other State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned, and
(b) the remuneration is paid by, or on behalf of, a person who is not a resident of that other State, and
(c) the remuneration is not borne by a permanent establishment h the individual or his employer, as the case may be, has in that other State.
3. The term “professional services” includes independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
4. Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of one of the States may be taxed in that State.
- Citeren als
- Art. 15
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002801
- Officiële bron
- wetten.overheid.nl