Einde inhoudsopgave
Agreement between the Government of the Kingdom of the Netherlands and the Government of the State of Qatar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 16 Directors' fees
Geldend
Geldend vanaf 25-12-2009
- Bronpublicatie:
24-04-2008, Trb. 2008, 112 (uitgifte: 27-05-2008, kamerstukken/regelingnummer: -)
- Inwerkingtreding
25-12-2009
- Bronpublicatie inwerkingtreding:
13-01-2010, Trb. 2010, 11 (uitgifte: 13-01-2010, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
1.
Directors' fees and 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.
Where a company is a resident of one of the Contracting States, the term ‘member of the board of directors’ includes both managing directors (charged with management functions of the company) and supervisory directors (charged with supervisory functions of the company).