BWBV0003119
Geldig vanaf 28-12-2008
Artikel 29
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. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
2. For the purposes of the Convention an individual who is a member of a diplomatic mission or consular post of a Contracting State in the other Contracting State or in a third State and who is a national of the sending State shall be deemed to be a resident of the sending State if the individual is liable therein to the same obligations in respect of taxes on income and on capital as are residents of that State.
3. The Convention shall not apply to international organisations, organs and officials thereof and members of a diplomatic mission or consular post of a third State, being present in a Contracting State, if they are not liable therein to the same obligations in respect of taxes on income or on capital as are residents of that State.
2. For the purposes of the Convention an individual who is a member of a diplomatic mission or consular post of a Contracting State in the other Contracting State or in a third State and who is a national of the sending State shall be deemed to be a resident of the sending State if the individual is liable therein to the same obligations in respect of taxes on income and on capital as are residents of that State.
3. The Convention shall not apply to international organisations, organs and officials thereof and members of a diplomatic mission or consular post of a third State, being present in a Contracting State, if they are not liable therein to the same obligations in respect of taxes on income or on capital as are residents of that State.
- Citeren als
- Art. 29
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003119
- Officiële bron
- wetten.overheid.nl