BWBV0004163
Geldig vanaf 28-12-2011
Artikel III
Verdrag tussen het Koninkrijk der Nederlanden en het Sultanaat Oman tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
a). It is understood that the term “resident of a Contracting State” also includes:
i) any statutory body of a Contracting State, and
ii) a pension fund that is recognised and controlled according to the domestic law, including regulations, of a Contracting State.
b). An individual living aboard a ship without any real domicile in either Contracting State shall be deemed to be a resident of the Contracting State in which the ship has its home harbour.
i) any statutory body of a Contracting State, and
ii) a pension fund that is recognised and controlled according to the domestic law, including regulations, of a Contracting State.
b). An individual living aboard a ship without any real domicile in either Contracting State shall be deemed to be a resident of the Contracting State in which the ship has its home harbour.
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- Art. III
- Geldig vanaf
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- Geldend recht
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- BWBV0004163
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- wetten.overheid.nl