BWBV0006088
Geldig vanaf 21-01-1989
Artikel 20
Overeenkomst tussen het Koninkrijk der Nederlanden en de Republiek India tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen
1. A professor or teacher who is or was a resident of one of the States immediately before visiting the other State for the purpose of teaching or engaging in research, or both, at a university, college, school or other approved institution in that other State shall be taxable only in the first-mentioned State on any remuneration for such teaching or research for a period not exceeding two years from the date of his arrival in that other State.
2. This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.
3. For the purposes of paragraph 1, “approved institution” means an institution which has been approved in this regard by the competent authority of the State concerned.
2. This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.
3. For the purposes of paragraph 1, “approved institution” means an institution which has been approved in this regard by the competent authority of the State concerned.
- Citeren als
- Art. 20
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006088
- Officiële bron
- wetten.overheid.nl