BWBV0006192
Geldig vanaf 31-08-2014
Artikel 18
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Volksrepubliek China tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen
1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State shall be taxable only in that State.
2. However, pensions and other similar remuneration, whether or not periodic in nature, insofar as the contributions or payments associated with the pension or other similar remuneration, or the entitlements received from them, have qualified for tax relief in the other Contracting State, may also be taxed in that State.
3. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or local authority thereof under the social security system of that State, whether or not periodic in nature, shall be taxable only in that State.
2. However, pensions and other similar remuneration, whether or not periodic in nature, insofar as the contributions or payments associated with the pension or other similar remuneration, or the entitlements received from them, have qualified for tax relief in the other Contracting State, may also be taxed in that State.
3. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made by the Government of a Contracting State or local authority thereof under the social security system of that State, whether or not periodic in nature, shall be taxable only in that State.
- Citeren als
- Art. 18
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006192
- Officiële bron
- wetten.overheid.nl