C.14 Dohodki iz neodvisnih razmerij 

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14. člen ARTICLE 14
SAMOSTOJNE OSEBNE STORITVE INDEPENDENT PERSONAL SERVICES
1. Dohodek, ki ga rezident države pogodbenice ustvari s poklicnimi storitvami ali drugimi podobnimi samostojnimi dejavnostmi, se obdavči samo v tej državi, razen če ima v drugi državi pogodbenici za opravljanje svojih dejavnosti redno na voljo stalno bazo; v tem primeru se lahko v drugi državi obdavči samo toliko dohodka, kolikor se pripiše tej stalni bazi, ali 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.
2. Izraz “poklicne

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