Artikel IV Verdrag tussen het Koninkrijk der Nederlanden en de Zwitserse Bondsstaat tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting

IV Ad Article 4, paragraph 1 1 The term “resident of a Contracting State” shall include an organisation that is established and is operated exclusively for religious, charitable, scientific, cultural, sporting or educational purposes (or for more than one of those purposes) and that is a resident of that State according to its laws, notwithstanding that all or part of its income or gains may be exempt from tax under the domestic law of that State. 2 The term “resident of a Contracting State” shall also include a pension fund.