BWBV0006565
Geldig vanaf 01-09-2024
Artikel 17
Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Malta tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belastingen met betrekking tot belastingen naar het inkomen
1. Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
2. Where such remuneration is not periodic in nature and it is paid in consideration of past employment in the other Contracting State, the rewards may be taxed in that other State.
3. Subject to the provisions of paragraph 2 of Article 18, pensions and other payments made under the provisions of a public social security system and other public pensions paid by a Contracting State to a resident of the other Contracting State shall be taxable only in the first-mentioned State.
2. Where such remuneration is not periodic in nature and it is paid in consideration of past employment in the other Contracting State, the rewards may be taxed in that other State.
3. Subject to the provisions of paragraph 2 of Article 18, pensions and other payments made under the provisions of a public social security system and other public pensions paid by a Contracting State to a resident of the other Contracting State shall be taxable only in the first-mentioned State.
- Citeren als
- Art. 17
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0006565
- Officiële bron
- wetten.overheid.nl