Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
Article 15 Directors' Fees
Geldend
Geldend vanaf 28-12-2008
- Bronpublicatie:
10-10-2005, Trb. 2006, 6 (uitgifte: 18-01-2006, kamerstukken/regelingnummer: -)
- Inwerkingtreding
28-12-2008
- Bronpublicatie inwerkingtreding:
29-12-2008, Trb. 2008, 222 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
Directors' fees or other remuneration derived by a resident of a Contracting State in that person's capacity as a member of the board of directors, a ‘bestuurder’ or a ‘commissaris’ of a company which is a resident of the other Contracting State may be taxed in that other State.