BWBV0004103
Geldig vanaf 17-04-1981
Artikel 15
Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek Korea tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Income derived by a resident of one of the States in respect of professional services or other independent activities of a similar character shall be taxable only in that State. However, in the following circumstances such income may be taxed in the other State:
a) if he has a fixed base regularly available to him in the other State for the purpose of performing his activities;
b) if his stay in the other State is for a period or periods amounting to or exceeding in the aggregate 183 days in the taxable year.
2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
a) if he has a fixed base regularly available to him in the other State for the purpose of performing his activities;
b) if his stay in the other State is for a period or periods amounting to or exceeding in the aggregate 183 days in the taxable year.
2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
- Citeren als
- Art. 15
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004103
- Officiële bron
- wetten.overheid.nl