BWBV0005029
Geldig vanaf 06-02-1983
Artikel 18
Overeenkomst tussen het Koninkrijk der Nederlanden en de Socialistische Federatieve Republiek Joegoslavië tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
1. Pensions and other similar remuneration paid to an individual who is a resident of one of the States in consideration of past employment shall be taxable only in the State of which that individual is a resident.
2. a) Notwithstanding the provisions of paragraph 1 of this Article pensions and other similar remuneration paid by one of the States or a political subdivision or a local authority out of the budget or special funds thereof to an individual may be taxed in that State;
b) However, such pensions and remuneration shall be taxable only in the other State if the recipient is a national of and a resident of that other State.
3. Notwithstanding the provisions of paragraph 2 of this Article, the provisions of paragraph 1 of this Article shall apply to pensions and other similar remuneration in respect of activities exercised in connection with a business carried on by one of the States or a political subdivision or a local authority thereof.
4. Pensions and other similar payments paid to an individual under the public social security scheme of the Netherlands may be taxed in that State.
2. a) Notwithstanding the provisions of paragraph 1 of this Article pensions and other similar remuneration paid by one of the States or a political subdivision or a local authority out of the budget or special funds thereof to an individual may be taxed in that State;
b) However, such pensions and remuneration shall be taxable only in the other State if the recipient is a national of and a resident of that other State.
3. Notwithstanding the provisions of paragraph 2 of this Article, the provisions of paragraph 1 of this Article shall apply to pensions and other similar remuneration in respect of activities exercised in connection with a business carried on by one of the States or a political subdivision or a local authority thereof.
4. Pensions and other similar payments paid to an individual under the public social security scheme of the Netherlands may be taxed in that State.
- Citeren als
- Art. 18
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0005029
- Officiële bron
- wetten.overheid.nl