Einde inhoudsopgave
United Nations Model Double Taxation Convention between Developed and Developing Countries 2021
Article 15 Dependent personal services
Geldend
Geldend vanaf 01-09-2021
- Redactionele toelichting
De dag van de datum van afkondiging is gezet op 01.
- Bronpublicatie:
01-09-2021, Internet 2021, www.un.org (uitgifte: 01-09-2021, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-09-2021
- Bronpublicatie inwerkingtreding:
01-09-2021, Internet 2021, www.un.org (uitgifte: 01-09-2021, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2.
Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
- (a)
the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned; and
- (b)
the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
- (c)
the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
3.
Notwithstanding the preceding provisions of this Article, remuneration derived by a resident of a Contracting State in respect of an employment, as a member of the regular complement of a ship or aircraft, that is exercised aboard a ship or aircraft operated in international traffic, other than aboard a ship or aircraft operated solely within the other Contracting State, shall be taxable only in the first-mentioned State.