Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Article 20 Government Service
Geldend
Geldend vanaf 31-12-1993
- Bronpublicatie:
18-12-1992, Trb. 1993, 77 (uitgifte: 07-06-1993, kamerstukken/regelingnummer: -)
- Inwerkingtreding
31-12-1993
- Bronpublicatie inwerkingtreding:
31-12-1993, Trb. 1993, 202 (uitgifte: 01-01-1993, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1
a)
Remuneration, other than a pension, paid by one of the States or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
b)
However, such remuneration shall be taxable only in the other State if the services are rendered in that State and the individual is a resident of that State who:
- i)
is a national of that State; or
- ii)
did not become a resident of that State solely for the purpose of rendering the services.
2
a)
Any pension paid by, or out of funds created by, one of the States or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
b)
However, such pension shall be taxable only in the other State if the individual is a resident of, and a national of, that State.
3.
The provisions of Articles 16 (Dependent Personal Services), 17 (Directors' Fees) and 19 (Pensions, Annuities, Alimony) shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by one of the States or a political subdivision or a local authority thereof.