BWBV0004103
Geldig vanaf 17-04-1981
Artikel 18
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. Notwithstanding the provisions of Articles 5, 7, 15 and 16, income derived by public entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such, or income derived from the furnishing by an enterprise of the services of such public entertainers or athletes may be taxed in the State in which these activities or services are exercised.
2. The provisions of paragraph 1 shall not apply if the visit of public entertainers or athletes to one of the States is supported wholly or substantially from the public funds of the other State, a political subdivision or a local authority thereof.
2. The provisions of paragraph 1 shall not apply if the visit of public entertainers or athletes to one of the States is supported wholly or substantially from the public funds of the other State, a political subdivision or a local authority thereof.
- Citeren als
- Art. 18
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004103
- Officiële bron
- wetten.overheid.nl