Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Hellenic Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Article 19 Pensions
Geldend
Geldend vanaf 17-07-1984
- Bronpublicatie:
16-07-1981, Trb. 1981, 178 (uitgifte: 17-08-1981, kamerstukken/regelingnummer: -)
- Inwerkingtreding
17-07-1984
- Bronpublicatie inwerkingtreding:
10-08-1984, Trb. 1984, 84 (uitgifte: 01-01-1984, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
Subject to the provisions of paragraph 2 of Article 20, pensions and other similar remuneration paid to a resident of one of the States in consideration of past employment shall be taxable only in that State.
2.
However, where such remuneration is not of a periodical nature and it is paid in consideration of past employment in the other State, it may be taxed in that other state.