BWBV0002801
Geldig vanaf 02-02-1989
Artikel 20
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. An individual who, at the invitation of a university, college, school or other similar recognised educational institution in one of the States, visits that State for a period not exceeding two years solely for the purpose of teaching or conducting research or both at such educational institution and who is, or was immediately before that visit, a resident of the other State shall be exempt from tax in the first-mentioned State on any remuneration for such teaching or research in respect of which he is subject to tax in the other State.
2. This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.
2. This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.
- Citeren als
- Art. 20
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002801
- Officiële bron
- wetten.overheid.nl