Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Socialist Federal Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and on capital
Article 16 Directors’ fees and remuneration derived from work on joint business boards
Geldend
Geldend vanaf 06-02-1983
- Bronpublicatie:
22-02-1982, Trb. 1982, 41 (uitgifte: 14-04-1982, kamerstukken/regelingnummer: -)
- Inwerkingtreding
06-02-1983
- Bronpublicatie inwerkingtreding:
01-02-1983, Trb. 1983, 23 (uitgifte: 01-01-1983, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
1.
Remuneration and other payments derived by a resident of the Netherlands in his capacity as a member of a joint business board of a company which is a resident of Yugoslavia may be taxed in Yugoslavia.
2.
Remuneration and other payments derived by a resident of Yugoslavia in his capacity as a ‘bestuurder’ or a ‘commissaris’ of a company which is a resident of the Netherlands may be taxed in the Netherlands.