BWBV0004767
Geldig vanaf 12-08-1992
Artikel 14
Overeenkomst tussen het Koninkrijk der Nederlanden en het Koninkrijk Zweden tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belastingen naar het inkomen en naar het vermogen
1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much thereof as is attributable to that fixed base.
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.
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. 14
- Geldig vanaf
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- Geldend recht
- Identificatie
- BWBV0004767
- Officiële bron
- wetten.overheid.nl