BWBV0002851
Geldig vanaf 20-09-1991
Artikel 17
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. Notwithstanding the provisions of Articles 5, 7, 14 and 15 income derived by entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such, and income derived from the furnishing by an enterprise of the services of such entertainers or athletes, may be taxed in the State in which these activities are performed.
2. The provisions of paragraph 1 shall not apply to income derived from activities performed in one of the States by entertainers and athletes if the visit to that State is substantially supported by public funds of the other State, including any political subdivision, local authority or statutory body thereof, nor to income derived by a non-profit organization in respect of such activities no part of which income is payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder thereof if the organization is certified as qualifying under this provision by the competent authority of the other State.
2. The provisions of paragraph 1 shall not apply to income derived from activities performed in one of the States by entertainers and athletes if the visit to that State is substantially supported by public funds of the other State, including any political subdivision, local authority or statutory body thereof, nor to income derived by a non-profit organization in respect of such activities no part of which income is payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder thereof if the organization is certified as qualifying under this provision by the competent authority of the other State.
- Citeren als
- Art. 17
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002851
- Officiële bron
- wetten.overheid.nl