BWBV0003119
Geldig vanaf 28-12-2008
Artikel 19
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Zuid-Afrika tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
1. An individual who visits one of the Contracting States for a period not exceeding two years for the purpose of teaching or engaging in research at a university, college or other recognised educational institution in that State, and who was immediately before that visit a resident of the other Contracting State shall be taxable only in that other State on any remuneration for such teaching or research for a period not exceeding two years from the first date the individual first visits the first-mentioned State for such purpose.
2. This Article shall not apply to income from research if such research is undertaken not in the public interest but 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 not in the public interest but primarily for the private benefit of a specific person or persons.
- Citeren als
- Art. 19
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003119
- Officiële bron
- wetten.overheid.nl