BWBV0003166
Geldig vanaf 25-12-2009
Artikel 20
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Staat Qatar tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Payments which a teacher or researcher who is a resident of a Contracting State and who is present in the other Contracting State at the invitation of the Government of that other Contracting State or of a university, college, school, museum or other cultural institution in that other Contracting State or under an official program of cultural exchange, is present in that other Contracting State for a period not exceeding three consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such institution receives, shall be exempted from tax in that other Contracting State on his remuneration for such activity.
2. The provisions of paragraph 1 of 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. The provisions of paragraph 1 of 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. 20
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0003166
- Officiële bron
- wetten.overheid.nl