BWBV0003138
Geldig vanaf 18-12-2009
Artikel XIII
Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Azerbeidzjan 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. It is understood that pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment will include:
a) any pension and other payment paid out under the provisions of a social security system;
b) any annuity.
2. It is further understood that Article 18 will not be applicable where pensions and other similar remuneration is not of a periodical nature, or if the Contracting State of which the beneficial owner of the pensions and other similar remuneration is a resident, exempts such remuneration. In that case such remuneration may be taxed in the Contracting State in which it arises.
3. The term “annuity” means a stated sum payable periodically at stated times during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
a) any pension and other payment paid out under the provisions of a social security system;
b) any annuity.
2. It is further understood that Article 18 will not be applicable where pensions and other similar remuneration is not of a periodical nature, or if the Contracting State of which the beneficial owner of the pensions and other similar remuneration is a resident, exempts such remuneration. In that case such remuneration may be taxed in the Contracting State in which it arises.
3. The term “annuity” means a stated sum payable periodically at stated times during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
- Citeren als
- Art. XIII
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003138
- Officiële bron
- wetten.overheid.nl