Artikel 31 Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Argentinië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Article 31 Exempt Pensions Funds Income derived by and capital owned by a pension fund resident in a Contracting State, which income arises, respectively which capital is situated in the other Contracting State, shall be exempt from tax in that other Contracting State. For the purpose of this Article a pension fund is a pension fund recognized as such for taxation purposes in the Contracting State of which it is a resident. If after the date of signature of this Convention the domestic law with respect to the taxation of pension funds changes, the competent authorities of the Contracting States shall meet with a view to reach agreement on how this Article should be applied to properly reflect these changes.