BWBV0007045
Artikel 21
Verdrag tussen het Koninkrijk der Nederlanden en de Volksrepubliek Bangladesh tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and who is temporarily present in that other State solely:
a) as a student at a recognised university, college, school or other similar recognised educational institution in that other State;
b) as a business or technical apprentice; or
c) as a recipient of a grant, allowance or award for the primary purpose of education, study, research or training from the Government of either State or from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of either State,
shall be exempt from tax in that other State on:
(i) all remittances from abroad for the purposes of his maintenance, education, study, research or training;
(ii) the amount of such grant, allowance or award; and
(iii) any remuneration not exceeding EUR 5,000.00 or its equivalent in Bangladeshi Taka per fiscal year in respect of services performed in that other State, provided the services are performed in connection with his education, study, research or training or are necessary for the purposes of his maintenance.
a) as a student at a recognised university, college, school or other similar recognised educational institution in that other State;
b) as a business or technical apprentice; or
c) as a recipient of a grant, allowance or award for the primary purpose of education, study, research or training from the Government of either State or from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of either State,
shall be exempt from tax in that other State on:
(i) all remittances from abroad for the purposes of his maintenance, education, study, research or training;
(ii) the amount of such grant, allowance or award; and
(iii) any remuneration not exceeding EUR 5,000.00 or its equivalent in Bangladeshi Taka per fiscal year in respect of services performed in that other State, provided the services are performed in connection with his education, study, research or training or are necessary for the purposes of his maintenance.
- Citeren als
- Art. 21
- Status
- Geldend recht
- Identificatie
- BWBV0007045
- Officiële bron
- wetten.overheid.nl