Einde inhoudsopgave
United Nations Model Double Taxation Convention between Developed and Developing Countries 2011
Article 16 Directors' fees and remuneration of top-level managerial officials
Geldend
Geldend vanaf 15-03-2011
- Bronpublicatie:
15-03-2011, Internet 2011, www.un.org (uitgifte: 15-03-2011, kamerstukken/regelingnummer: -)
- Inwerkingtreding
15-03-2011
- Bronpublicatie inwerkingtreding:
15-03-2011, Internet 2011, www.un.org (uitgifte: 15-03-2011, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht / Belastingverdragen
1.
Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the Board of Directors of a company which is a resident of the other Contracting State may be taxed in that other State.
2.
Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.