{"infobox":{"dc_creator":"WooScraper_v1","dc_date_year":2003,"dc_description":"Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Georgi\u00eb tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen","dc_identifier":"nl.mnre1013.1a.2003.38","dc_publisher":"mnre1013","dc_publisher_name":"Ministerie Van Buitenlandse Zaken","dc_source":"https://wetten.overheid.nl/BWBV0001571","dc_title":"Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Georgi\u00eb tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen","dc_type":"1a","dc_type_description":"1a - Wet/algemeen verbindend voorschrift","foi_extraMetadata":{},"foi_fairiscoreVersions":{"v1":null,"v2":null},"foi_files":[{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.1","dc_title":"Article 1. Personal scope","dc_type":"wetsartikel","foi_fileName":"Article_1__Personal_scope.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.10","dc_title":"Article 10.  Dividends","dc_type":"wetsartikel","foi_fileName":"Article_10__Dividends.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.11","dc_title":"Article 11. Interest","dc_type":"wetsartikel","foi_fileName":"Article_11__Interest.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.12","dc_title":"Article 12. Royalties","dc_type":"wetsartikel","foi_fileName":"Article_12__Royalties.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.13","dc_title":"Article 13.  Capital gains","dc_type":"wetsartikel","foi_fileName":"Article_13__Capital_gains.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.14","dc_title":"Article 14. Independent personal services","dc_type":"wetsartikel","foi_fileName":"Article_14__Independent_personal_services.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.15","dc_title":"Article 15.  Dependent personal services","dc_type":"wetsartikel","foi_fileName":"Article_15__Dependent_personal_services.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.16","dc_title":"Article 16. Directors' fees","dc_type":"wetsartikel","foi_fileName":"Article_16__Directors'_fees.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.17","dc_title":"Article 17. Artistes and sportsmen","dc_type":"wetsartikel","foi_fileName":"Article_17__Artistes_and_sportsmen.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.18","dc_title":"Article 18. Pensions, annuities and social security payments","dc_type":"wetsartikel","foi_fileName":"Article_18__Pensions,_annuities_and_social_security_payments.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.19","dc_title":"Article 19. Government service","dc_type":"wetsartikel","foi_fileName":"Article_19__Government_service.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.2","dc_title":"Article 2. Taxes covered","dc_type":"wetsartikel","foi_fileName":"Article_2__Taxes_covered.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.20","dc_title":"Article 20.  Professors and teachers","dc_type":"wetsartikel","foi_fileName":"Article_20__Professors_and_teachers.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.21","dc_title":"Article 21. Students","dc_type":"wetsartikel","foi_fileName":"Article_21__Students.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.22","dc_title":"Article 22. Other income","dc_type":"wetsartikel","foi_fileName":"Article_22__Other_income.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.23","dc_title":"Article 23. Elimination of double taxation","dc_type":"wetsartikel","foi_fileName":"Article_23__Elimination_of_double_taxation.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.24","dc_title":"Article 24. Activities on the continental shelf of the Netherlands","dc_type":"wetsartikel","foi_fileName":"Article_24__Activities_on_the_continental_shelf_of_the_Netherlands.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.25","dc_title":"Article 25. 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Diplomatic agents and consular officers","dc_type":"wetsartikel","foi_fileName":"Article_29__Diplomatic_agents_and_consular_officers.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.3","dc_title":"Article 3. General definitions","dc_type":"wetsartikel","foi_fileName":"Article_3__General_definitions.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.30","dc_title":"Article 30.  Territorial extension","dc_type":"wetsartikel","foi_fileName":"Article_30__Territorial_extension.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.31","dc_title":"Article 31. Entry into force","dc_type":"wetsartikel","foi_fileName":"Article_31__Entry_into_force.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.32","dc_title":"Article 32. Termination","dc_type":"wetsartikel","foi_fileName":"Article_32__Termination.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.4","dc_title":"Article 4. Resident","dc_type":"wetsartikel","foi_fileName":"Article_4__Resident.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.5","dc_title":"Article 5. Permanent establishment","dc_type":"wetsartikel","foi_fileName":"Article_5__Permanent_establishment.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.6","dc_title":"Article 6. Income from immovable property","dc_type":"wetsartikel","foi_fileName":"Article_6__Income_from_immovable_property.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.7","dc_title":"Article 7. 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Personen op wie het Verdrag van toepassing is","dc_type":"wetsartikel","foi_fileName":"Artikel_1__Personen_op_wie_het_Verdrag_van_toepassing_is.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.51","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=III&artikel=10","dc_title":"Artikel 10. Dividenden","dc_type":"wetsartikel","foi_fileName":"Artikel_10__Dividenden.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.52","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=III&artikel=11","dc_title":"Artikel 11. Interest","dc_type":"wetsartikel","foi_fileName":"Artikel_11__Interest.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.53","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=III&artikel=12","dc_title":"Artikel 12. Royalty's","dc_type":"wetsartikel","foi_fileName":"Artikel_12__Royalty's.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.54","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=III&artikel=13","dc_title":"Artikel 13. Vermogenswinsten","dc_type":"wetsartikel","foi_fileName":"Artikel_13__Vermogenswinsten.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.55","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=III&artikel=14","dc_title":"Artikel 14. Zelfstandige arbeid","dc_type":"wetsartikel","foi_fileName":"Artikel_14__Zelfstandige_arbeid.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.56","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=III&artikel=15","dc_title":"Artikel 15. Niet-zelfstandige arbeid","dc_type":"wetsartikel","foi_fileName":"Artikel_15__Niet-zelfstandige_arbeid.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.57","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=III&artikel=16","dc_title":"Artikel 16. Directeursbeloningen","dc_type":"wetsartikel","foi_fileName":"Artikel_16__Directeursbeloningen.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.58","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=III&artikel=17","dc_title":"Artikel 17. Artiesten en sportbeoefenaars","dc_type":"wetsartikel","foi_fileName":"Artikel_17__Artiesten_en_sportbeoefenaars.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.59","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=III&artikel=18","dc_title":"Artikel 18. Pensioenen, lijfrenten en socialezekerheidsuitkeringen","dc_type":"wetsartikel","foi_fileName":"Artikel_18__Pensioenen,_lijfrenten_en_socialezekerheidsuitkeringen.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.60","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=III&artikel=19","dc_title":"Artikel 19. Overheidsfuncties","dc_type":"wetsartikel","foi_fileName":"Artikel_19__Overheidsfuncties.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.43","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=I&artikel=2","dc_title":"Artikel 2. Belastingen waarop het Verdrag van toepassing is","dc_type":"wetsartikel","foi_fileName":"Artikel_2__Belastingen_waarop_het_Verdrag_van_toepassing_is.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.61","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=III&artikel=20","dc_title":"Artikel 20. Hoogleraren en docenten","dc_type":"wetsartikel","foi_fileName":"Artikel_20__Hoogleraren_en_docenten.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.62","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=III&artikel=21","dc_title":"Artikel 21. Studenten","dc_type":"wetsartikel","foi_fileName":"Artikel_21__Studenten.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.63","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=III&artikel=22","dc_title":"Artikel 22. Overige inkomsten","dc_type":"wetsartikel","foi_fileName":"Artikel_22__Overige_inkomsten.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.64","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=IV&artikel=23","dc_title":"Artikel 23. Vermijding van dubbele belasting","dc_type":"wetsartikel","foi_fileName":"Artikel_23__Vermijding_van_dubbele_belasting.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.65","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=V&artikel=24","dc_title":"Artikel 24. Werkzaamheden op het Nederlandse continentale plat","dc_type":"wetsartikel","foi_fileName":"Artikel_24__Werkzaamheden_op_het_Nederlandse_continentale_plat.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.66","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&hoofdstuk=V&artikel=25","dc_title":"Artikel 25. 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Gelieerde ondernemingen","dc_type":"wetsartikel","foi_fileName":"Artikel_9__Gelieerde_ondernemingen.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.33","dc_title":" I.  Ad Article 3, paragraph 1, subparagraph e","dc_type":"wetsartikel","foi_fileName":"I__Ad_Article_3,_paragraph_1,_subparagraph_e.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.74","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&artikel=I","dc_title":" I. Ad artikel 3, eerste lid, onderdeel e","dc_type":"wetsartikel","foi_fileName":"I__Ad_artikel_3,_eerste_lid,_onderdeel_e.txt","foi_nrPages":1},{"dc_format":"text/plain","dc_identifier":"nl.mnre1013.1a.2003.38.doc.75","dc_source":"https://wetten.overheid.nl/jci1.3:c:BWBV0001571&artikel=II","dc_title":" II. 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