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 21 Professors and teachers
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
Payments which a professor or teacher who is a resident of one of the States and who is present in the other State for the purpose of teaching for a maximum period of two years in a university, college or other establishment for higher education in that other State, receives for such teaching, shall be taxable only in the first-mentioned State.