BWBV0004057
Geldig vanaf 17-08-2011
Artikel 5
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Regering van Australië inzake de toewijzing van heffingsrechten met betrekking tot bepaalde inkomsten van natuurlijke personen en tot het vaststellen van een procedure voor onderling overleg ter zake van wijzigingen van verrekenprijzen
1. Pensions (excluding government pensions) and retirement annuities paid to an individual who is a resident of a Party shall be taxable only in that Party. However, pensions and retirement annuities arising in a Party may be taxed in that Party where such income is not subject to tax in the other Party.
2. The term “retirement annuity” means:
a) in the case of Australia, a superannuation annuity payment within the meaning of the taxation laws of Australia;
b) in the case of Aruba, a stated sum payable in consequence of retirement and paid periodically at stated times during life or 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; and
c) any other similar periodic payment agreed upon by the competent authorities.
2. The term “retirement annuity” means:
a) in the case of Australia, a superannuation annuity payment within the meaning of the taxation laws of Australia;
b) in the case of Aruba, a stated sum payable in consequence of retirement and paid periodically at stated times during life or 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; and
c) any other similar periodic payment agreed upon by the competent authorities.
- Citeren als
- Art. 5
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004057
- Officiële bron
- wetten.overheid.nl