BWBV0004607
Geldig vanaf 29-12-2011
Artikel 19
Verdrag tussen het Koninkrijk der Nederlanden en Japan tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in the first-mentioned Contracting State, provided that such payments are made to him from outside that first-mentioned Contracting State. The exemption provided by this Article shall apply to a business apprentice only for a period not exceeding one year from the date he first begins his training in the first-mentioned Contracting State.
- Citeren als
- Art. 19
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004607
- Officiële bron
- wetten.overheid.nl