BWBV0002851
Geldig vanaf 20-09-1991
Artikel 1
Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek der Filippijnen tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. This Convention shall apply to persons who are residents of one or both of the States.
2. Nothing in this Convention shall be construed as depriving the Philippines of the right to tax its own citizens who are residents of the Netherlands with respect to income derived from dependent or independent services exercised outside of the Philippines in accordance with the laws of the Philippines, but the Netherlands shall not be bound to give for that reason any exemption or credit for such tax.
2. Nothing in this Convention shall be construed as depriving the Philippines of the right to tax its own citizens who are residents of the Netherlands with respect to income derived from dependent or independent services exercised outside of the Philippines in accordance with the laws of the Philippines, but the Netherlands shall not be bound to give for that reason any exemption or credit for such tax.
- Citeren als
- Art. 1
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002851
- Officiële bron
- wetten.overheid.nl