It is understood that the expression “remuneration constituting earnings necessary for his maintenance” means,
- a)in the case of Finland, the amounts of exempted salary or wages derived by non-resident students or trainees and fixed from time to time by the National Board of Taxes (“verohallitus; skattestyrelsen”) under the provisions of section 6, sub-section 2, of the Act on the Taxation of Nonresidents' Income and Capital of 11 August 1978 No. 627; (laki rajoitetusti verovelvollisen tulon ja varallisuuden verottamisesta; lag om beskattning av begränsat skattskyldig för inkomst och förmögenhet), as amended from time to time without affecting the general principle thereof, or any other provisions which may be enacted after the date of signature of the Agreement being of a substantially similar character.
- b)in the case of the Netherlands, an amount equal to twice the basic personal allowance (“basisaftrek”) referred to in the Income Tax Act 1964 (Wet op de inkomstenbelasting 1964), as amended from time to time without affecting the general principle thereof, or any other provisions which may be enacted after the date of signature of the Agreement being of a substantially similar character.
