BWBV0007121
Artikel 18
Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Thailand tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting
1. Pensions, other similar remuneration, as well as annuities, and payments made under the provisions of the social security legislation of a Contracting State, paid to a resident of the other Contracting State shall be taxable only in the other Contacting State.
2. Notwithstanding the provision of paragraph 1, pensions, other similar remuneration, as well as annuities, arising in a Contracting State, and payments made under the provisions of the social security legislation of a Contracting State, and paid to a resident of the other Contracting State may also be taxed in the first-mentioned Contracting State.
3. The term “annuity” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.
2. Notwithstanding the provision of paragraph 1, pensions, other similar remuneration, as well as annuities, arising in a Contracting State, and payments made under the provisions of the social security legislation of a Contracting State, and paid to a resident of the other Contracting State may also be taxed in the first-mentioned Contracting State.
3. The term “annuity” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.
- Citeren als
- Art. 18
- Status
- Geldend recht
- Identificatie
- BWBV0007121
- Officiële bron
- wetten.overheid.nl